No. 55 (2023)

• Editor Note

  7

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Doutrina Nacional (Double Peer Reviewed)

• Tax Litigation in Portugal a Legal and Empirical Study of Tax Arbitration

  Ana Paula Dourado, Nuno Garoupa, Bruno Moutinho, Claudia Marchetti da Silva

  25-54

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• “Fraus Legis” in Tax Law Concept, Structure and Extension

  André Borges Coelho de Miranda Freire

  55-72

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• Source Legal Status in Income Withholding Tax and its Legal Framework

  Bruno Cesar Fettermann Nogueira Santos

  73-104

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• Tax Benefits and the Competition between the European and Brazilian Antitrust System

  Elias Charamba Jr.

  105-132

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• The Non-cumulative Method of Social Contributions on Revenue

  Humberto Bergmann Avila

  133-175

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• Anachronisms and Unconstitutionalities of the Refund Tax Interest’s Legal Regime New and Old Reviews

  Leonardo e Silva de Almendra Freitas

  176-201

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• The Tax Effects of Stock Merger involving Individuals in Light of the Income Realization Principle

  Maria Eliana Pereira

  202-224

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• General Anti-Avoidance Rules (GAAR) Interpretation not Compatible with Legal System Provided by Rules

  Marina Tanganelli Bellegarde

  225-245

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• The Progressivity System of the Microenterprise and Small Business Statute a Proposal to Change the Minimum Rate of the Initial Gross Revenue Range

  Marivaldo Andrade dos Santos

  246-268

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• Res Judicata in Tax Matters Legal Relations of Continued Treatment and Issues of General Repercussion 881 and 885

  Maysa de Sá Pittondo Deligne, Diego Pabulo Pinto Pereira da Rocha

  269-304

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• The Importance of Qualification of Facts in the Analysis of Simulation in Tax Law

  Miguel Delgado Gutierrez

  305-327

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• The “Summarization” of Brazilian Tax Law manipulating the Objective Scope of Judgments through the “Judgment Thesis”

  Paulo Arthur Cavalcante Koury

  328-347

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• Income Tax Exemption on Private Pension Withdrawals Made by People with a Serious Illness

  Thiago Duca Amoni

  348-363

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Doutrina Nacional (Not Peer Reviewed)

• Inter-American Limits on Taxing Powers and the Possibility of Reflex Protection of Taxpayers’ Human Rights

  André Elali, Thiago Oliveira Moreira, Erick da Silva Bezerra

  367-399

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• A New Reading of the Concept of “Necessary Expense” for the Purpose of calculating Real Profit

  Marcelo Magalhães Peixoto, Edmar Oliveira Andrade Filho

  400-414

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• The Unprecedented Institutional and Federative Dialogue that has been Leading the Normative Implementation of the Constitutional Rule on the Selectivity of ICMS Rates

  Marciano Seabra de Godoi, Simone Bento Martins Cirilo

  415-436

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