No. 59 (2025)

View No. 59 (2025)

DOI: https://doi.org/10.46801/2595-6280.59.2025

Published: 2025-05-17

Editors Note

7-8
- PDF (Português (Brasil))
- HTML (Português (Brasil))

Discurso para a posse de Luís Eduardo Schoueri na presidência do IBDT

Discurso para a posse de Luís Eduardo Schoueri na presidência do IBDT

Luís Eduardo Schoueri

9-18
- PDF (Português (Brasil))
- HTML (Português (Brasil))

Doutrina Nacional (Double Peer Reviewed)

Judicial Implications Arising from the Constitutional Adoption of an Indirect Tax Model on Consumed Income

André Borges Coelho de Miranda Freire

39-55
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Ever-relevant Debate surrounding Income Realization

André Mendes Moreira, Fernando Daniel de Moura Fonseca

56-75
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Taxation on Environmental Services as an Incentive for environmentally Desirable Practices an Analysis of the Exemption Provided in Article 17 of Brazilian Law no. 14,119/2021

Caroline Paglia Nadal

76-94
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Income Tax of Controlled Companies Located in Countries with Regular Taxation

César Augusto Müller

95-122
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Tax Planning in the Context of the Transparency Principle

Danielle Bertagnolli

123-137
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Limitation of Access to the Second Instance in the Tax Administrative Process Constitutionality Analysis of Project 108/2024

Eduardo Moreira Lima Rodrigues de Castro

138-154
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Consumption Taxation Origins, the Brazilian Experience, its Collapse, and the Rationale behind Constitutional Amendment 132/2023

Eric Castro e Silva, Diljesse de Moura Vasconcelos

155-182
- PDF (Português (Brasil))
- HTML (Português (Brasil))
BEPS and Bets Challenges in Taxing Profits in the Digital Context

Fernanda de Holanda Paiva Nunes, Joedson de Souza Delgado

183-200
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Plural Legal Nature of the Paying Source

Francisco Sávio Fernandez Mileo Filho

201-219
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Deductibility of the Goodwill Recorded on the Negative Net Equity of the Target Company

Gabriel Bez-Batti

220-238
- PDF (Português (Brasil))
- HTML (Português (Brasil))
ICMS in Self-production of Electricity in the Free Energy Market

Gabriela Cavalcanti Bueno Rodrigues

239-261
- PDF (Português (Brasil))
- HTML (Português (Brasil))
How Broad is the Material Criterion of the Taxable Event of the IBS?

João Paulo Barbosa Lyra

262-281
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Price of Emissions how Carbon Taxation can balance Economy and Environment?

José Adércio Leite Sampaio

282-306
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The IBS, the Management Committee and their Reflexes on the Federative Pact becoming Awareness of the Debate

Kellson Holanda Leal de Freitas

307-329
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Illegality and Unconstitutionality of the Practice of “Cross-Benefit” of IPI in the Alcoholic Beverage Industry

Lina Braga Santin Cooke

330-353
- PDF (Português (Brasil))
- HTML (Português (Brasil))
An Analysis of Tax Liability in Light of the Jurisprudence of the Supreme Federal Court the (Possible) Unconstitutionality of the Law that imposes Joint Liability on the Transferor, the Assignor and the Promissory Seller for the Payment of ITBI in Distrito Federal

Lucas Henrique Durães

354-382
- PDF (Português (Brasil))
- HTML (Português (Brasil))
ITBI Tax Immunity on the Contribution of Real Estate to Share Capital

Marcelo Terra, Allan Fallet, Eduardo Kowarick Halperin

383-400
- PDF (Português (Brasil))
- HTML (Português (Brasil))
A Legal and Socioeconomic Analysis of the Reform of Personal Income Taxation Proposed by Bill No. 1,087/2025

Marciano Seabra de Godoi

401-424
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Price of Carbon Perspectives for the Implementation of a Carbon Tax in Brazil

Pedro Wohlcke Thiengo

425-442
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Split Payment in Tax Reform Challenges and Barriers to Implementation in the Brazilian Context

Rafael Oliveira Beber Peroto, Raphaela Conte

443-467
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Income Tax and Cultural Awards Incidence, Non-incidence, or Exemption?

Raissa Carly Fernandes Macêdo Osterno, Hugo de Brito Machado Segundo, Artur Kennedy Aragão Paiva

468-488
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Process of Legal Norm Positivization in Tax Law Promoted by the Brazilian Supreme Federal Court in the Context of the Prescriptive Statement of Tax Immunity

Thiago de Oliveira Freitas

489-503
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Technological Disruptions and the Future of Tax Law

Valterlei A. da Costa

504-525
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Effectiveness of Tax Incentive Policies to combat Period Poverty as a Criterion for their Validity the Codification of the Need for Cost-benefit and Impact Analysis in Promoting Gender Equality, through §§ 10 and 11 of Article 9 of Constitutional Amendment 132/2023, which approved the Tax Reform on Consumption in Brazil

Victoria Cascaes Brito, Mylena Ogawa Furtado Rodrigues, Alexandre Coutinho da Silveira

526-560
- PDF (Português (Brasil))
- HTML (Português (Brasil))

Doutrina Nacional (Not Peer Reviewed)

Misconceptions about the Meaning of “Paradigmatic Rupture” will Constitutional Amendment 132 lead to any Change in the Epistemic Framework guiding the Interpreter of Brazilian Tax Law?

Arthur Maria Ferreira Neto

563-615
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Ilegality of Withholding Tax on Judicial Payment Orders to Investment Funds

Bruno Fajersztajn, Bruna Barbosa Luppi, Caio Malpighi, Fernando Aurelio Zilveti

616-636
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Tax Reforms, Rule of Law and Separation of Powers some Reflections on the Dysfunctional Performance of Republican Powers in Tax Matters

Cassiano Menke

637-675
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Fundamental Rights of Taxpayers and the Alleged Fundamental Duty to pay Taxes

Fernando Facury Scaff

676-691
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Ancillary Tax Obligation Patrimonial, Transitory and Accessory Aspects

Guilherme Galdino

692-736
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Property tax Immunity for Airport Concessions Analysis of Theme 1,297 (Extraordinary Appeal 1.479.602)

João Paulo Pessôa Pereira Lustosa, Paulo Rosenblatt

737-754
- PDF (Português (Brasil))
- HTML (Português (Brasil))
The Neutrality of Transitional Rules in the IBS and CBS the Case of Capital Goods

Luís Eduardo Schoueri, Guilherme Galdino

755-781
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Legality in Taxation and Delegation of Legislative Powers

Sergio André Rocha

782-807
- PDF (Português (Brasil))
- HTML (Português (Brasil))

Jurisprudência

Acórdão comentado

Rhode Lucy de Souza Ramos Von Jess Krause, Carlos Renner Cardoso Bentes Costa

811-813
- PDF (Português (Brasil))
- HTML (Português (Brasil))
Acórdão comentado

Thais Lorena Noveletto

814-819
- PDF (Português (Brasil))
- HTML (Português (Brasil))