Published: 2015-12-07

Artigos

Tax Immunity of ITBI (Inter Vivos Transfer Tax) and Fundamental Right to the Cultural Heritage Memory Among Legal Business About Landmarked Properties

Humberto Luis Versola

330 - 361

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.163

A Free Enterprise and Autonomy Private in Tax Law: Tax Evasion and Avoidance and Tax Planning Versus art. 116, paragraph, of CTN

Rita Diniz Caminhoto

362 - 393

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.164

The Planning Tax on Business and Used by the Administrative Authority Requirements for Disregard

Demetrius Nichele Macei, Graziela Cristina da Silva Borges Machado

394 - 419

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.165

Atos de Improbidade na Lei de Responsabilidade Fiscal

Rosely da Silva Efraim, Antônio Carlos Diniz Murta

420 - 442

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.166

Insegurança e Tributação: A Sociedade Contemporânea e a Sua Nova Compreensão do Fenômeno Jurídico-Tributário

Antonio Alves Pereira Netto, Manoel Cavalcante de Lima Neto

443 - 466

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.167

A (in) Liability of Imported Vehicles IPI on Acquisition of Operations for Own Use

Lívia Ignes Ribeiro de Lima, Victor Fróis Rodrigues

467 - 487

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.168

The Fundamental Rule of the Personal Income Taz and the Legal Deductions with Health Spending.

Maria Stela Campos da Silva, Luan Pedro Lima da Conceição

488 - 506

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.169

Brazil's Characterization As a "Tax Heaven" Taking Into Account the International Transparency Rules and the Ruling About the Constitutionality of Complementary Law nº 105/2001

Liziane Angelotti Meira, Ricardo Victor Ferreira Bastos

507 - 538

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.170

Possible Punitive Effects of Extrafiscality and Its (in) Adequacy to the Brazilian Legal Order

Carlos Rogério de Oliveira Londe, Fernanda Antunes Guedes

539 - 562

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.183

Review of the Current Jurisprudence from Superior Court of Justice Regarding the Interpretation of Tax Treaties (Possibility of Application of CFC Rules in Face of Situations Covered by Tax Treaties)

Paulo Antônio Machado da Silva Filho

563 - 580

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.189

Tax Solidarity and Economic Groups

Christian Sahb Batista Lopes, Rafhael Frattari

581 - 603

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.197

A Função Social da Propriedade e a Progressividade Extrafiscal do IPTU

Andréa Cristina Correia de Souza Renault Baêta dos Santos

604 - 624

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.202

Tax Justice as Promotion Mechanism of National Development

Bruno Bastos de Oliveira, Edjane Barbosa De Freitas Araújo

625 - 643

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DOI: https://doi.org/10.26668/IndexLawJournals/2526-0138/2015.v1i1.206