Vol. 63 (2026)

• Carta dos Editores

  7

  • PDF (Português (Brasil))

Doutrina Nacional (Double Peer Reviewed)

• The Imperative Inclusion of Simple Land Subdivisions in the Special Tax Regime

  Amadeu Tizei de Souza Mendonça

  25-51

  • PDF (Português (Brasil))

• LGPD Compliance and the Treatment of PIS/Cofins Credits under the Non-Cumulative Regime an Analysis of STJ Themes 779 and 780 in the Telecommunications Industry

  Ariel Campos Santana, Joana Barbosa Lima de Oliveira

  52-76

  • PDF (Português (Brasil))

• The New Technique of Non-Cumulativity in LC 214 Impacts and Unconstitutionality

  Atí­lio Dengo

  77-105

  • PDF (Português (Brasil))

• On the (Un)enforceability of the Fecop Surcharge during the Period of Unenforceability of Difal-ICMS an analysis considering the principle of legal gravitation and the case law of the Courts

  Aurélio Oliveira Andrade

  106-127

  • PDF (Português (Brasil))

• Enforceability of the ICMS Differential Rate (Difal) and the Legal Nature of the National Portal a Doctrinal, Empirical, and Constitutional Analysis in Light of Constitutional Amendment No. 132, of 2023

  Edilson Silva Araujo

  128-147

  • PDF (Português (Brasil))

• Apparent Conflicts in the Tax Reform of Constitutional Amendment 132/2023

  Felipe Jim Omori

  148-166

  • PDF (Português (Brasil))

• Progress or Regression the Value of Vagueness in the Tax Reform

  Gabriel Almeida Viana

  167-189

  • PDF (Português (Brasil))

• The Principle of Technological Neutrality in Taxation 4.0 Foundations and Application Criteria in IBS and CBS

  Giovanna de Brito Sant'Anna

  190-203

  • PDF (Português (Brasil))

• Analysis of the Constitutionality of the Levy of IBS and CBS on Transactions involving Immovable Property

  João Emmanuel Maldaner Weber, Rafael Luiz da Silva Baltazar

  204-223

  • PDF (Português (Brasil))

• The Tax on Inheritance and Donations (ITCMD) Tax Base and the Net Estate a Normative, Case-Law, and Comparative Law Analysis

  Kauê Guimarães Castro e Sousa, Favio Pereira da Silva

  224-253

  • PDF (Português (Brasil))

• Simplicity is not Simple the Principle of Simplicity in Tax Law

  Martha Leão

  254-272

  • PDF (Português (Brasil))

• The Limits of the Union’s Competence Following the Tax Reform a Critical Analysis of the Material Aspects involving the Concept of Goods and Services for the Purposes of IBS and CBS Taxation

  Maysa de Sá Pittondo Deligne, Emanuel Messias Chaves Solvelino

  273-297

  • PDF (Português (Brasil))

• The Evolution of the Principle of Tax Legality in the Jurisprudence of the Federal Supreme Court from Rigid Legality to Sufficient Legality

  Natalia Faria de Souza

  298-313

  • PDF (Português (Brasil))

• Between Time and Law the Delay in tax Adjudication as a Source of Legal Uncertainty

  Rafael Oliveira Beber Peroto, Raphaela Conte

  314-339

  • PDF (Português (Brasil))

• The Incidence of Income Tax on the Exchange of Cryptoassets

  Ricardo Monteiro de Barros Montezano

  340-364

  • PDF (Português (Brasil))

• Between Scylla and Charybdis Economic and Social Impacts of Implementing the Selective Tax on Sugar-sweetened Beverages

  Túlio Venturini

  365-396

  • PDF (Português (Brasil))

• Complementary Law No. 224/2025 and the Material Concept of General Rules of Tax Law a Study on its Relationship with Art. 44 of the National Tax Code

  Yuri Araujo da Silva

  397-416

  • PDF (Português (Brasil))

Doutrina Nacional (Not Peer Reviewed)

• The Principle of Tax Simplicity Normative Content, Conceptual Distinctions, and its Application

  Leonardo Aguirra de Andrade

  419-442

  • PDF (Português (Brasil))

• Laudatio ao Professor Marco Aurélio Greco, lida em 17 de junho de 2026 em sessão solene na sede do Instituto Brasileiro de Direito Tributário (IBDT) em São Paulo

  Marciano Seabra de Godoi

  443-447

  • PDF (Português (Brasil))

• The Interpretative Controversy Surrounding the Capitalization of Profits

  Ricardo Mariz de Oliveira

  448-474

  • PDF (Português (Brasil))