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Revista de Direito Tributário Atual最新文献

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ETHOS DER STEUERGERECHTIGKEIT 税收世道
Revista de Direito Tributário Atual Pub Date : 2015-01-18 DOI: 10.1628/002268814X14170808087582
P. Kirchhof
{"title":"ETHOS DER STEUERGERECHTIGKEIT","authors":"P. Kirchhof","doi":"10.1628/002268814X14170808087582","DOIUrl":"https://doi.org/10.1628/002268814X14170808087582","url":null,"abstract":"","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116821380","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
O Sistema Tributário Constitucional e os Crimes Fiscais: Circunstâncias Impeditivas da Persecução Penal 宪法税收制度与税收犯罪:妨碍刑事起诉的情况
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-44-16
Nacle Safar Aziz Antônio, Fernando Fonseca
{"title":"O Sistema Tributário Constitucional e os Crimes Fiscais: Circunstâncias Impeditivas da Persecução Penal","authors":"Nacle Safar Aziz Antônio, Fernando Fonseca","doi":"10.46801/2595-6280-rdta-44-16","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-44-16","url":null,"abstract":"In this work, reflections were developed about fiscal crimes, from the perspective of the structural bases of the Constitutional Tax System. Significant legislative and jurisprudential issues related to tax crimes were approached, culminating in conclusions considered relevant to maintain the stability of the way that the Tax System operates and also the balance in the legal relationship between tax authorities and taxpayers. Furthermore, the aim was to criticize the normalization of imputing criminal conducts to taxpayers, as a way of increasing tax collection. Lastly, the impossibility of prosecuting a person who has fiscal regularity (not having a definite tax credit against themselves) was upheld, as well as the inexistence of tax crimes related to facts that are regularly and spontaneously denounced.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"131 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114451862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tributação Indireta da Economia Digital: o Brasil está Pronto para aderir às Orientações da OCDE? 数字经济的间接税:巴西准备好遵守经合组织的指导方针了吗?
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-23
Tathiane Piscitelli
{"title":"Tributação Indireta da Economia Digital: o Brasil está Pronto para aderir às Orientações da OCDE?","authors":"Tathiane Piscitelli","doi":"10.46801/2595-6280-rdta-43-23","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-23","url":null,"abstract":"The purpose of this article is to assess whether Brazil is prepared to adhere to the OECD guidelines on indirect taxation of the digital economy. Considering the existing federative disputes, the focus will be on ICMS and ISS and on the taxation of standardized computer programs, as well as streaming and cloud computing contracts. The general objective is to define which tax is closer to the OECD guidelines or, in the event that none of them comply with this wish, to establish the most appropriate legal solution.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"433 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115934545","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
As Repercussões da Inteligência Artificial na Teoria da Tributação 人工智能对税收理论的影响
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-21
Fernando Aurelio Zilveti
{"title":"As Repercussões da Inteligência Artificial na Teoria da Tributação","authors":"Fernando Aurelio Zilveti","doi":"10.46801/2595-6280-rdta-43-21","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-21","url":null,"abstract":"Rapid developments in artificial intelligence – AI – pose a risk in mass dis-placement if human labour. The proposal of taxing AI robots demands changes in tax theory. The question then arises to what extent a new technology can affect tax law. Assuming that artificial intelligence can be personified as a Robotax, the purpose of this essay is to investigate how the pillars of taxation theory change to address the disruptive effects of technology.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126514025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Programa “Nos Conformes”: uma Avaliação sob a Perspectiva do “Paradigma do Serviço” “Nos compliance”项目:“service paradigm”视角下的评估
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-5
Fábio Anderson Pereira da Silva
{"title":"Programa “Nos Conformes”: uma Avaliação sob a Perspectiva do “Paradigma do Serviço”","authors":"Fábio Anderson Pereira da Silva","doi":"10.46801/2595-6280-rdta-43-5","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-5","url":null,"abstract":"The “paradigm of crime” derives from the classic economic paradigm that assumes that individuals adopt rational behaviors, seeking to maximize the usefulness of their decisions. In turn, the “paradigm of service” assumes that taxpayer behavior is far more complex, so that other factors affect their decision – beyond the desire to maximize the economic utility of their action – including trust in the state and tax authorities. In RDTA 43 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Atual Current Issues of Tax Law Review ISSN: 1415-8124 /e-ISSN: 2595-6280 123 SILVA, Fabio Pereira da. Programa “Nos Conformes”: uma Avaliação sob a Perspectiva do “Paradigma do Serviço”. Revista Direito Tributário Atual, n.43. ano 37. p. 122-151. São Paulo: IBDT, 2o semestre 2019. order to adopt more premises concerning the “paradigm of service”, São Paulo State Government created the Public Policy known as “Nos Conformes”. The purpose of this study is to evaluate if the policy achieves this goal. In the end it is concluded that, despite the progress of the proposal to reduce the conflict between tax authorities and taxpayers, “Nos Conformes” deserves reevaluation, especially regarding the classification of taxpayers and the compensation provided for by law.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116270016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Conceito de Insumo para Fins de Crédito de PIS/COFINS: Parâmetros para Aplicação do Precedente do STJ PIS/COFINS信贷投入的概念:适用STJ先例的参数
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-4
Belisa Ferreira Liotti, Thiago de Mattos Marques
{"title":"Conceito de Insumo para Fins de Crédito de PIS/COFINS: Parâmetros para Aplicação do Precedente do STJ","authors":"Belisa Ferreira Liotti, Thiago de Mattos Marques","doi":"10.46801/2595-6280-rdta-43-4","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-4","url":null,"abstract":"The present study aims, initially, to delimit the binding content of the decision rendered in the judgment by Brazilian Superior Court of Justice (STJ), as a repetitive appeal, of REsp n. 1.221.170/PR, distinguishing the binding part of the decision from the part that constitutes a simply analysis of the specific case. Subsequently, the study shows that inappropriate decisions to the precedent have already been rendered by STJ Justices. Finally, considerations on the role of the STJ in the ongoing disputes on the subject are presented.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125914265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Controle de Renúncia de Receitas da União à Luz do Princípio da Economicidade 根据经济原则控制工会收入的放弃
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-44-10
Letícia Brechoti de Souza
{"title":"Controle de Renúncia de Receitas da União à Luz do Princípio da Economicidade","authors":"Letícia Brechoti de Souza","doi":"10.46801/2595-6280-rdta-44-10","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-44-10","url":null,"abstract":"The purpose of this article is to analyze the possibility of applying the principle of economicity in the control of tax incentives. Initially, a study is made about the concept of tax incentives and in the legislation applicable, as well as in the problem of current control of that, residing in the inexactitude of the results expected by it. After, a study is carried out on the principle of economicity and operational audits, which can be used by the Federal Court of Accounts in the control of tax incentives, which is an important tool for verifying the results of state policies at the end of a given financial year, and consequently of the economicity, going beyond the verification of legality.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"360 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131512895","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
O Regime Tributário do ISS para as Sociedades Uniprofissionais e sua Aplicação para Sociedades Simples Limitadas ISS对单一专业公司的税收制度及其对简单有限公司的申请
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-2
Alexandre Evaristo Pinto
{"title":"O Regime Tributário do ISS para as Sociedades Uniprofissionais e sua Aplicação para Sociedades Simples Limitadas","authors":"Alexandre Evaristo Pinto","doi":"10.46801/2595-6280-rdta-43-2","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-2","url":null,"abstract":"The purpose of this article is to examine the application of the tax on services’ professional companies regime to “sociedade simples” companies organized in the form of limited liability companies. For this purpose, an RDTA 43 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Atual Current Issues of Tax Law Review ISSN: 1415-8124 /e-ISSN: 2595-6280 54 PINTO, Alexandre Evaristo. O Regime Tributário do ISS para as Sociedades Uniprofissionais e sua Aplicação para Sociedades Simples Limitadas. Revista Direito Tributário Atual, n.43. ano 37. p. 53-76. São Paulo: IBDT, 2o semestre 2019. analysis of tax on services’ professional companies regime will be made, especially describing the hypothesis of prohibition to this regime in the city of São Paulo, and the corporate regime of companies that provide intellectual, scientific or artistic services, so that the characteristics that distinguish the enterprises and “sociedade simples” will be exposed.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133703605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
A Dívida Ativa Tributária e não Tributária na Recuperação Judicial: Análise de Decisões Conflitantes do STJ 司法重组中的税收和非税收主动债务:法院冲突判决的分析
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-18
Vinicius dos Santos Silva, Felipe de Poli de Siqueira, Francieli Micheletto de Siqueira
{"title":"A Dívida Ativa Tributária e não Tributária na Recuperação Judicial: Análise de Decisões Conflitantes do STJ","authors":"Vinicius dos Santos Silva, Felipe de Poli de Siqueira, Francieli Micheletto de Siqueira","doi":"10.46801/2595-6280-rdta-43-18","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-18","url":null,"abstract":"Fiscal enforcement in judicial recovery is dealt with in a restricted manner and has been interpreted differently between the first and second sections of the STJ. In this study, the legal and jurisprudential approach brought about in relation to the suspension of tax enforcement against judicial reorganization is analyzed in this study. It is well known that, in general, expropriatory acts must be suspended when deferring the processing of judicial recovery, how-ever, art. 6, paragraph 7, of the Law on Recovery and Bankruptcy provides that tax foreclosures will not be suspended in this process. At the heart of this study is the problem of the nature of the public debt, which helps to make this subject even more intriguing but at the same time instigating.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126188741","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Compensação de Prejuízos Fiscais na Extinção da Pessoa Jurídica 法人灭绝时的税收损失补偿
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-10
Lucas Célio Ruschel
{"title":"Compensação de Prejuízos Fiscais na Extinção da Pessoa Jurídica","authors":"Lucas Célio Ruschel","doi":"10.46801/2595-6280-rdta-43-10","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-10","url":null,"abstract":"This paper aims to analyze the theme involving the offset of tax losses on the extinction of the legal entity and the application of the interperiodic percentual limitation for cases, considering that there is no possibility of compensation subsequent to the deferral provided for by law. At first, it is proposed to analyze the historical evolution of the institute of the offset of tax losses until the present systematic, as well as the criticisms made about the constitutionality of the institute. Subsequently, the jurisprudential treatment given to the offsetting of tax losses and the incorrect transportation made by the administrative jurisprudence of the Supreme Court’s understanding for cases of extinction of the legal entity are analyzed. Finally, it is proposed the correct interpretation for the offset of tax losses and the inapplicability of the interperiodic limitation in cases of extinction of the legal entity.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129871436","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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