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O sistema de precedentes brasileiro, sob a ótica do CPC/2015: é possível imprimir efeito vinculante aos acórdãos repetitivos proferidos em matéria tributária, antes da entrada em vigor da Lei n°13.105/2015?
(2017-08-15)
The Brazilian civil procedural law is going through a moment of extreme importance, with the regulation, by Law nº 13.105/2015, of our theory of precedents. In pursuit of ensuring the aimed legal certainty and predictability, ...
O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país
(2017-03-15)
This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main ...
Processo de concretização normativa e direito tributário: transparência, justificação e zonas de autarquia do sigilo fiscal
(2014-04-09)
This work intends to analyze the process of normative enforcement of Article 198 of the Brazilian Tax Code. Such Article prohibits the disclosure, by the Tax Administration or its servers, of information obtained by virtue ...
O regime brasileiro de tributação de lucros auferidos por sociedades controladas e coligadas no exterior: uma visão do atual regime por meio da ótica da teoria do rent seeking
(2012-10-31)
This work intends to analyze, from the perspective of the 'rent seeking' theory, the historical evolution of the legislation and case law about the tax on profits, capital gains and income earned by corporations established ...
Certidão de regularidade fiscal federal: repensando a relação entre fisco e contribuinte a partir do paradigma do serviço e da confiança
(2012-10-08)
This text is based on a research which aims to understand the Brazilian Federal Tax Administration compliance strategies. The main objective is to understand the process of trying to obtain the tax compliance certificate, ...
Planejamento tributário na jurisprudência do Conselho Administrativo de Recursos Fiscais: desafios de uma pesquisa empírica
(2010-04-22)
In this paper, we present the conclusions drawn from a research on case law conducted with the Administrative Board for Tax Appeals, through which we could identify some of the characteristics involved in tax-planning ...
