No. 60 (2025)

• Editors Note

  7-8

  • PDF (Português (Brasil))

Doutrina Nacional (Double Peer Reviewed)

• ITCMD Post-tax Reform: an Analysis in Light of Wealth Decentration and Tax Justice

  Ana Carolina Donadi

  25-55

  • PDF (Português (Brasil))

• Constitutionality Control in State Tax Administrative Processes: Application of Binding Precedents of the Superior Courts

  Ananda Elisa Barbosa do Nascimento Rossi Greco

  56-82

  • PDF (Português (Brasil))

• The Tax Base for Urban Property Tax (IPTU) from the 1808 “Décima Urbana” to Constitutional Amendment No. 132/2023: a Historical Analysis in Light of Legality and Equality

  André Borges Coelho de Miranda Freire

  83-104

  • PDF (Português (Brasil))

• Critical Analysis of CPC 32 Regarding the (Un)necessity of Accounting Recognition of Deferred Tax Liabilities and Assets in Lease Agreements

  Daniel Piga Vagetti

  105-115

  • PDF (Português (Brasil))

• The Extrafiscal Function of the Selective Tax from the Perspective of the Jurisprudence of the Federal Supreme Court on Extrafiscality of Taxation

  Deivison Roosevelt do Couto

  116-137

  • PDF (Português (Brasil))

• On Sense and Reference of the Terms “Tax Debt” and “Debt Roster”: a Debate for the Benefit of Brazilian Society

  Gadafy Zeidam

  138-156

  • PDF (Português (Brasil))

• The tributary negotiation as the executor of the sealing of effects for confiscation

  José Ivan Ayres Viana Filho

  157-185

  • PDF (Português (Brasil))

• Analysis of the Tax Incidence on Trusts Based on Complementary Bill no. 145/2022, Complementary Bill no. 4,758/2020, and Ordinary Law 14,754/2023

  José Wesley Silva Cabral

  186-202

  • PDF (Português (Brasil))

• Vice of Simulation in Brazilian Tax Planning: between the Freedom of the Taxpayer and the Power to Tax of the Tax Authority

  Marcelo Ferraz Pinheiro

  203-226

  • PDF (Português (Brasil))

• Taxation of the Digital Economy: IOF-exchange on Transactions with Stablecoins

  Marcio Pedrosa Junior

  227-249

  • PDF (Português (Brasil))

• Tax on Foreign Exchange Operations and Illegal Wire Transfers with Stablecoins

  Nathalia de Bem Ferron

  250-284

  • PDF (Português (Brasil))

• Corporate Taxes on Public Subsidies in the Case-Law of the STJ and the Meaning of the Expression “Deemed Credits” in Face of the Federative Principle

  Paulo Victor Vieira da Rocha

  285-299

  • PDF (Português (Brasil))

Doutrina Nacional (Not Peer Reviewed)

• Property Tax (IPTU) and Public Service Concessionaires: an Apparently Unfinished Issue

  Álvaro Luis Ribeiro Reis, Artur Rico Rolim, Brunna Regina Picote, Murilo Marcilio Zilinski, Rodolfo Paolo Costa de Souza

  303-330

  • PDF (Português (Brasil))

• New Principles of the Brazilian Constitutional Tax System

  Fernando Aurelio Zilveti

  331-348

  • PDF (Português (Brasil))

• Taxation of Capital Gains: “what comes in or what goes out”? The Case of Barter

  Luís Eduardo Schoueri, Guilherme Galdino

  349-389

  • PDF (Português (Brasil))

• Tax Liability: the World has changed

  Marco Aurélio Greco

  390-412

  • PDF (Português (Brasil))

• Still the Rule of Article 129 of Law No. 11,196: its Interpretation and its Scope

  Ricardo Mariz de Oliveira

  413-448

  • PDF (Português (Brasil))