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Revista de Direito Tributário Atual最新文献

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Fundamentos da Sanção no Direito Tributário 税法处罚的基础
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-16
Simone Cruz Nobre, Iracema Teixeira Vieira, Lise Tupiassú
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引用次数: 0
A Tributação da Modalidade de Compartilhamento de Dados por Streaming no Ordenamento Jurídico-tributário Brasileiro 巴西法律和税收体系中通过流媒体共享数据的税收模式
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-44-15
Milene Susan Mallon, J. Matos
{"title":"A Tributação da Modalidade de Compartilhamento de Dados por Streaming no Ordenamento Jurídico-tributário Brasileiro","authors":"Milene Susan Mallon, J. Matos","doi":"10.46801/2595-6280-rdta-44-15","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-44-15","url":null,"abstract":"This paper studies, based on a qualitative methodology, the taxation of streaming services, regulated in view of the current conflict of jurisdiction between states and municipalities. This divergence was generated by the amendment of Complementary Law no. 116/2003, which provides for the Taxation of Services of Any Nature. The amendment made in 2016 added subitem 1.09 and provides for the taxation of these services. Similarly, Convention no. 106/2017, issued by the National Council of Finance Policy, stipulated the incidence of the Tax on the Merchant Circulation on the same chargeable event, streaming. Thus, a detailed study of the hypothesis of tax incidence of the Service Tax of Any Nature and the Tax on the Movement of Goods and Services is required. As a result, it was verified the impossibility of taxing streaming platforms by the tax species existing in the Brazilian legal-co-tax system.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"165 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":"133505206","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 Normatização do Conceito Contábil de Receita no Direito Tributário 税法中收入会计概念的规范化
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-44-14
Luniza Luniza Carvalho do Nascimento
{"title":"A Normatização do Conceito Contábil de Receita no Direito Tributário","authors":"Luniza Luniza Carvalho do Nascimento","doi":"10.46801/2595-6280-rdta-44-14","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-44-14","url":null,"abstract":"This article aims to propose the incorporation of the accounting concept of revenue by the Tax Law. The revenue, besides being a hypothesis of the incidence of contributions that finance social security, is the starting point for the taxation of Income Tax and Social Contribution on Net Profit. Notwithstanding its importance in the National Tax System, this institute has always been neglected by the ordinary legislator who, in behalf of tax collection, subverts its essential nature. Thus, based on an analysis of the constitutional requirements to the choice of hypothesis of tax incidence, with special attention to the ability to pay and the insertion of accounting language in the legal system, a comparison was made between legal and accounting concepts based on the concept already delimited by the Brazilian Supreme Court. In the face of the greater correspondence between the accounting concept and the constitutional concept, in view of the legal, it is proposed, at the end, the standardization of the accounting sign, always in consideration of the constitutional limits imposed on the tax authority.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"251 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":"123028443","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 Novo Modelo de Cobrança do Crédito Tributário da União: uma Análise Crítica sobre Vantagens e Retrocessos dos “Novos” Institutos Criados pela Portaria n. 33/2018 da PGFN 征收联邦税收抵免的新模式:对PGFN第33/2018号法令创建的“新”机构的优势和挫折的批判性分析
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-43-12
Mellissa Freitas Ribeiro
{"title":"O Novo Modelo de Cobrança do Crédito Tributário da União: uma Análise Crítica sobre Vantagens e Retrocessos dos “Novos” Institutos Criados pela Portaria n. 33/2018 da PGFN","authors":"Mellissa Freitas Ribeiro","doi":"10.46801/2595-6280-rdta-43-12","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-43-12","url":null,"abstract":"","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"107 2 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":"130469026","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 Caracterização do Crédito Presumido Outorgado pela Lei n. 12.973/2014 como Subsídio Proibido no Âmbito da OMC 将第12.973/2014号法律授予的假定信贷描述为wto禁止的补贴
Revista de Direito Tributário Atual Pub Date : 1900-01-01 DOI: 10.46801/2595-6280-rdta-44-13
Luna Salame Pantoja Schioser
{"title":"A Caracterização do Crédito Presumido Outorgado pela Lei n. 12.973/2014 como Subsídio Proibido no Âmbito da OMC","authors":"Luna Salame Pantoja Schioser","doi":"10.46801/2595-6280-rdta-44-13","DOIUrl":"https://doi.org/10.46801/2595-6280-rdta-44-13","url":null,"abstract":"This paper analyses the tax credit granted to Brazilian companies investing outbound supported by capital export neutrality in order to avoid the double taxation of income in international transactions. It focusses in the deemed tax credit granted by article 87 of Law n. 12973/2014 to the Brazilian companies to be deducted to the amount of corporate income tax and social contribution due in Brazil levied on the income earned abroad by controlled or associated foreign companies that develop specific activities. This deemed tax credit of 9% is an exemption of social contribution levied on foreign income. Thus, the alm is to analyse whether this tax subsidy, when combined with safe harbour rule on exportation, which under Brazilian law allows margin of divergence of up to 5% on transactions between related parties, may characterize a prohibited subsidy barred by article 3.1(a) of the Agreement on Subsidies and Countervailing Measures (ASCM) of WTO.","PeriodicalId":246149,"journal":{"name":"Revista de Direito Tributário Atual","volume":"17 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":"126436792","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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