21/11/2010
The influence from International Organizations on the Brazilian tax system has been noticed in different fields, with varying intensities through the times, be it through individual income or corporate taxes, or be it through the so-called “indirect” taxes on consumption. The growing globalization of the markets tends to multiply the interactions between governments, corporations and tax administration systems. In this context, it’s important to notice that value-added taxation showed extraordinary growth in the last 50 years. If in the 1960’s there were only ten countries that had it, including Brazil, in the XXI century that number was already 136, making it one of the most important sources of income for governments. Currently every one of the 30 OECD countries have implemented the value-added tax, except the US. These are the reasons that led us to set our focus on the valued-added taxation in Brazil. Thus, this article will address the importance of the VAT and the main external influences that led to its adoption in Brazil.
Espera-se que STF no Tema 962/RG (RE 1.063.187) supere a orientação do STJ firmada nos Temas repetitivos 504 e 505.
O presente estudo tem por objeto sustentar a impossibilidade de flexibilização da coisa julgada advinda de decisões judiciais que declararam a inconstitucionalidade da CSLL após o reconhecimento implícito da constitucionalidade parcial desta contribuição social no julgamento da ADI 15/DF, pelo Supremo Tribunal Federal.
A execução fiscal, atualmente, é método notoriamente ineficiente, com baixo índice de recuperação de receitas e alto custo operacional. Neste artigo, André Mendes Moreira e Breno Santana Galdino questionam a utilização desse mecanismo para a cobrança de dívidas fiscais de baixa monta, situação na qual a já baixa relação custo/benefício da execução fiscal se torna injustificável.
