Vol. 62 (2026)

• Editors Note

  7

  • PDF (Português (Brasil))

Doutrina Nacional (Double Peer Reviewed)

• The Legal and Tax Treatment of Administrative Servitude by the IBS/CBS between Constitutional Limits and Complementary Law 214/2025

  Antônio Carlos de Souza Júnior, Laércio Freire Ataíde Filho

  27-41

  • PDF (Português (Brasil))

• Inheritance and Donation Tax on Assets Located Abroad Effectiveness of Article 16 of Constitutional Amendment No. 132 of 2023

  Celso de Barros Correia Neto, Ana Carolina Sebba de Pádua Freitas Donadi

  42-66

  • PDF (Português (Brasil))

• The Destination Principle in the IBS the (Re)construction of the Spatial Criterion of Taxation

  Frederico Britto

  67-85

  • PDF (Português (Brasil))

• Intersection Point of Judicial Review between the Modulation of Decisional Effects and Extrafiscality under a Consequentialist Approach

  Henrique Perlatto Moura

  86-106

  • PDF (Português (Brasil))

• Tax Settlement the Extinguishing Effect on Tax Liability and the Timing of its Incurrence

  João Danilo Rodrigues Farias

  107-123

  • PDF (Português (Brasil))

• Tax on Motor Vehicle Ownership Normative Changes Promoted by Constitutional Amendment No. 132/2023 and the Resistance of the States to implement them

  Marciano Seabra de Godoi, Fernando Lima Gomes

  124-149

  • PDF (Português (Brasil))

• Taxation and Inclusion of Persons with Disabilities an Analysis of Personal Income Tax

  Maria Carolina Maldonado Mendonça Kraljevic

  150-171

  • PDF (Português (Brasil))

• Cryptocurrency Regulation in Brazil a Legislative Analysis of Tax Oversight of Cryptocurrency Transactions

  Maria Júlia de Vasconcellos Lazzarini

  172-208

  • PDF (Português (Brasil))

• Tacit Approval and the Final Vestige of the Assessment’s Protective Function

  Matheus Schwertner Ziccarelli Rodrigues

  209-232

  • PDF (Português (Brasil))

• Low-value Tax Enforcement Governed by the Norm of Procedural and 547/2024 Fiscal Efficiency a Reinterpretation in Light of Brazilian National Council of Justice Resolution No. 547/2024

  Português português

  233-267

  • PDF (Português (Brasil))

• The Usefulness of Understanding American Legal Realism for Comprehending Tax Judicial Decisions Not Explained by Legal Positivism

  Renato Lopes Becho, Rafael Campos Giro

  268-289

  • PDF (Português (Brasil))

• The Non-Incidence of ITCMD upon the Extinction of Usufruct from the Perspective of the Fundamental Right to Legality the Unconstitutionality of Santa Catarina’s Legislation

  Silvio Guilherme Reolon de Costa

  290-309

  • PDF (Português (Brasil))

• The Non-Incidence of IBS and CBS on Decarbonization Assets Legal Nature in Light of EC 132/2023 and LC 214/2025

  Talden Farias, João Mário Martins Gonzales, Caio Dias da Costa Accioly

  310-332

  • PDF (Português (Brasil))

• Fair Value Positive Surplus Deductibility after the Asset Disposal

  Telírio Pinto Saraiva, Thiago Pereira Braga de Morais

  333-353

  • PDF (Português (Brasil))

• Income as Profit a Proposal for Analyzing Income Tax Founded on the Constitution and the National Tax Code (CTN)

  Valterlei da Costa

  354-368

  • PDF (Português (Brasil))

• Electronic Tax Administrative Procedure and the Principles of the Tax Reform in a Municipal Empirical Analysis

  Wagner Barbosa Pedrotti

  369-384

  • PDF (Português (Brasil))

Doutrina Nacional (Not Peer Reviewed)

• Revisiting the Distinction between Exemption and Zero-rating

  Humberto Ávila

  387-406

  • PDF (Português (Brasil))

• The Antisemitic Jurisprudence of the Reich Finance Court (Reichsfinanzhof) an Analysis of Case Files from the National Socialist Era

  Regine Buchheim

  407-452

  • PDF (Português (Brasil))

• Time in Law in General, and Especially in Tax Law

  Ricardo Mariz de Oliveira

  453-470

  • PDF (Português (Brasil))

• Multidimensional Theory of Tax Justice

  Sergio André Rocha

  471-487

  • PDF (Português (Brasil))

• Tax Proceedings in the Supreme Courts of Brazil and Argentina a Jurimetric Analysis

  Vanilson Pereira Santos, Cleucio Santos Nunes

  488-511

  • PDF (Português (Brasil))

Jurisprudência

• Temas 1371 do Superior Tribunal de Justiça (STJ)

  Matheus Rivero Jacintho Pereira

  515-517

  • PDF (Português (Brasil))