No. 52 (2022)

Nota da Diretoria

• Note

  Ricardo Mariz de Oliveira

  7

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• Editor Note

  9-10

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Doutrina Nacional (Double Peer Reviewed)

• The Municipal Tax Competition and the Legal Deductions on Service Tax Base an Analyses by the Light of ADPFs 189 and 190

  Arthur Leite da Cruz Pitman

  27-60

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• The Possibility of Maintening PIS and Cofins Tax Credits, within the Non-cumulative System, by a Company that joined “Perse” and is Submitted to Zero Rate Taxation on these Social Contributions

  Arthur Maria Ferreira Neto, Bruno Guedes Santiago

  61-82

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• Social Security Contributions and the Theory of Causes

  Diogo Olm Arantes Ferreira

  83-117

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• Taxation of Cryptoasset Transactions an Analysis of Exchange, Mining and Receipts in Forks and Airdrops

  Fabio Pereira da Silva, Tatiane Praxedes Lech

  118-143

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• Enviromental Taxation and Extrafiscality in Brazil Tax Incentives and Regressivity of The Green Taxes

  Flávio Felipe Pereira Vieira dos Santos, Filipe Casellato Scabora

  144-161

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• Tax Reform and Regressivity Taxation on Consumption and the Search for Fiscal Justice

  Gustavo Buzatto, Miquerlam Chaves Cavalcante

  162-188

  • PDF (Português (Brasil))
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• Pre-enforceable Registration as an Alternative Means of Collecting Taxes

  Ivana Mussi Gabriel, Assuero Rodrigues Neto

  189-207

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• Tax Statute of Limitation as a Cause of Extinction for Punishment in Crimes against the National Financial System

  Jacqueline Mayer da Costa Ude Braz, Alana Gomes de Medeiros

  208-230

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• Advances and Controversies of the New Cebas Law

  João Bosco Coelho Pasin, Hélcio de Abreu Dallari Júnior, Fernanda Teani Gatto Vanni

  231-257

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• Peculiarities of the Brazilian Constitutional Tax System and the STF a Little of Comparative Law

  José Roberto Vieira, Mauricio Dalri Timm do Valle

  258-282

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• The Wash-out Clause in the Grains Trade and the Non-incidence of PIS and Cofins a Case Law Analysis

  Pedro Guilherme Gonçalves de Souza

  283-302

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• Non-occurrence of Overruling of the General Repercussion Theme no. 1.062 by Theme no. 810 Maintenance the Limit of the Interest Rate and Correction for States and Counties. Need to Review Recent Decisions of the Court of Justice of the State of São Paulo

  Roberta Vieira Gemente de Carvalho

  303-320

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• Tax Treatment of Reimbursement of Expenses in the Context of Service Rendering Agreements

  Rodrigo Maito da Silveira, Mateus Tiagor Campos

  321-340

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• Guarantee against Change in the Legal Criterion by Tax Law Administration a Dialogue between Brazil and France

  Thais De Laurentiis

  341-367

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• Interpretation of Law and Tax Legality Criteria and Limitations to the Extraction of Impositive Abstract Tax Norms

  Thiago Zanetti Küllinger

  368-391

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• Single Tax Rate versus the Ability to Pay Principle Challenges for a Tax Reform of Consumption Taxation in Brazil

  Tiago Luiz de Moura Albuquerque

  392-436

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Doutrina Nacional (Not Peer Reviewed)

• Minimum Core – Income Tax – Alimony – Supreme Court

  Fernando Aurelio Zilveti

  439-456

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• Supremos Acertos – Review of the Book

  Fernando Facury Scaff, Onofre Alves Batista Junior

  457-464

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• Exercise of Critical Understanding of the Brazilian Supreme Court’s Judgement in the Direct Action of Unconstitutionality 2,446 (2022) and its Practical Consequences on Tax Planning and Tax Avoidance in Brazilian Law

  Marciano Seabra de Godoi

  465-485

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• The (no) Taxation of Capital Gains Obtained by a Real Estate Investment Trust (REIT) in the Alienation of Another REITs Units of Ownership

  Ricardo Lacaz Martins, Natanael Oliveira da Cruz

  486-501

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