Course on

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Brazilian Tax Law

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CONTENTS (-)

A. Limitations on the Power of Taxation in Brazil
(Critical analysis of the Articles 150, 151 e 152 of the Brazilian Federal Constitution (Law, Economics & Political Philosophy) and Selected Jurisprudence of the Federal Supreme Court of Brazil)

§ 01..........I. Introduction

§ 07.........II. Text of the Constitutional Norms of Brazil on the Limits to the Power to tax

§ 08........III. Comments on the Constitutional Norms

§ 08..........Comments to the Article 150

§ 08..........(1) Liberty of Citizens x Actions of the State

§ 10..........(2) Legality, Democratic Participation

§ 12..........(3) Equity

§ 15..........(4) Ex post facto law

§ 18..........(5) Annual Anteriority

§ 21..........(6) Nonagesimal Anteriority

§ 24..........(7) Seizure and Ability to Pay of the Taxpayer

§ 28..........(8) Taxation, Fundamental Right of Free Movement and Right of Property

§ 33..........(9) Tax Immunity

§ 44........(10) Exceptions to Annual Anteriority and to Nonagesimal Anteriority

§ 45........(11) Constitution of the Public Administration for immunity purposes

§ 46........(12) Restrictions of the Public Administration for Immunity purposes > Exception of the exception = Rule

§ 49........(13) Essential Activities of the juridical entities which are immune on taxation

§ 51........(14) Governance in the Public Administration: Transparency on taxation

§ 52........(15) Mechanisms to make harder the decline of tax collection

§ 54........(16) Tax collection by presumed event generator of the obligation

§ 55..........Comments to the Article 151

§ 55........(17) Equal and unequal tax treatment: in search of balance

§ 59........(18) The economical perspective of the Union is the limit

§ 60........(19) Autonomy among the legal entities which constitute the Brazilian State

§ 61..........Comments to the Article 152

§ 61........(20) The pursuit by the balance shall be made not only by the Federal Union, but, also, by States, Municipalities and Federal District

§ 62..........IV. Selected Jurisprudence of the Federal Supreme Court of Brazil

B. Overview on Brazilian Tax Species

§ 63..........IRPJ (Corporate Income Tax)

§ 64..........CSLL (Social Contribution on Net Profits)

§ 65..........IPI (Impost on Industrialized Products)

§ 66..........ICMS (Impost on the Circulation of Goods and Some Services)

§ 67..........ISSQN (Impost on Services of Any Nature)

§ 68..........PIS/PASEP (Contribution to the Program of Social Integration/Patrimony Formation of the Public Employee)

§ 69..........COFINS (Contribution for the Funding of the Social Security)

§ 70..........INSS/CPP (Contribution of the Employer for the Social Security)

§ 71..........IOF (Impost on Financial Operations)

§ 72..........Conclusion on the spirit of taxation

C. SIMPLES, the simplified tax regime

§ 73...........SIMPLES for micro and small business

D. Tax Records in Brazil

§ 74...........Tax Records in Brazil

E. Digital Bookkeeping

§ 75...........Digital Bookkeeping

F. IFRS x BR GAAP

§ 79...........IFRS x BR GAAP, the origins of the taxation facts

G. Tax Incentives, Public Projects and Brazilian Economy

§ 82...........Tax Incentives, Public Projects and Brazilian Economy

H. World-wide Income Taxation and the Dance of Lions
(or The World-wide Taxation on Income: a global vision and a Brazilian vision)

§ 83...........I. Introduction

§ 83..........(0) The birth of the property

§ 87..........(1) Sovereignty, Globalization and Taxation

§ 96..........(2) Space, Time, Subject

§ 106...........II. Analyses of International Tax Treaties

§ 108..........(3) Structure of the Brazilian Tax Treaties in force in Brazil

§ 112..........(4) In Details and Species

§ 113..........(4.1) Double Taxation Treaty (DTT) Brazil-Belgium

§ 116..........(4.1.a) Covered Persons

§ 117..........(4.1.b) Covered Taxes

§ 118..........(4.1.c) General Definitions

§ 120..........(4.1.d) Resident

§ 121..........(4.1.e) Permanent Establishment

§ 123..........(4.1.f) Income from Immovable Property

§ 125..........(4.1.g) Business Profits

§ 127..........(4.1.h) Air and Maritime Transportation

§ 128..........(4.1.i) Related Enterprises (transfer pricing)

§ 129..........(4.1.j) Dividends

§ 133..........(4.1.k) Interest

§ 135..........(4.1.l) Royalties

§ 137..........(4.1.m) Capital Gains

§ 138..........(4.1.n) Independent Occupation

§ 141..........(4.1.o) Income from Employment

Course on

______________________

Brazilian Tax Law

___________________ § ___________________

A. Limitations on the Power of Taxation in Brazil (Critical analysis of the Articles 150, 151 e 152 of the Brazilian Federal Constitution (Law, Economics & Political Philosophy) and Selected Jurisprudence of the Federal Supreme Court of Brazil)

§ 01..........I. Introduction

§ 07.........II. Text of the Constitutional Norms of Brazil on the Limits to the Power to tax

§ 08........III. Comments on the Constitutional Norms

§ 08..........Comments to the Article 150

§ 08..........(1) Liberty of Citizens x Actions of the State

§ 10..........(2) Legality, Democratic Participation

§ 12..........(3) Equity

§ 15..........(4) Ex post facto law

§ 18..........(5) Annual Anteriority

§ 21..........(6) Nonagesimal Anteriority

§ 24..........(7) Seizure and Ability to Pay of the Taxpayer

§ 28..........(8) Taxation, Fundamental Right of Free Movement and Right of Property

§ 33..........(9) Tax Immunity

§ 44........(10) Exceptions to Annual Anteriority and to Nonagesimal Anteriority

§ 45........(11) Constitution of the Public Administration for immunity purposes

§ 46........(12) Restrictions of the Public Administration for Immunity purposes > Exception of the exception = Rule

§ 49........(13) Essential Activities of the juridical entities which are immune on taxation

§ 51........(14) Governance in the Public Administration: Transparency on taxation

§ 52........(15) Mechanisms to make harder the decline of tax collection

§ 54........(16) Tax collection by presumed event generator of the obligation

§ 55..........Comments to the Article 151

§ 55........(17) Equal and unequal tax treatment: in search of balance

§ 59........(18) The economical perspective of the Union is the limit

§ 60........(19) Autonomy among the legal entities which constitute the Brazilian State

§ 61..........Comments to the Article 152

§ 61........(20) The pursuit by the balance shall be made not only by the Federal Union, but, also, by States, Municipalities and Federal District

§ 62..........IV. Selected Jurisprudence of the Federal Supreme Court of Brazil

B. Overview on Brazilian Tax Species

§ 63..........IRPJ (Corporate Income Tax)

§ 64..........CSLL (Social Contribution on Net Profits)

§ 65..........IPI (Impost on Industrialized Products)

§ 66..........ICMS (Impost on the Circulation of Goods and Some Services)

§ 67..........ISSQN (Impost on Services of Any Nature)

§ 68..........PIS/PASEP (Contribution to the Program of Social Integration/Patrimony Formation of the Public Employee)

§ 69..........COFINS (Contribution for the Funding of the Social Security)

§ 70..........INSS/CPP (Contribution of the Employer for the Social Security)

§ 71..........IOF (Impost on Financial Operations)

§ 72..........Conclusion on the spirit of taxation

C. SIMPLES, the simplified tax regime

§ 73...........SIMPLES for micro and small business

D. Tax Records in Brazil

§ 74...........Tax Records in Brazil

E. Digital Bookkeeping

§ 75...........Digital Bookkeeping

F. IFRS x BR GAAP

§ 79...........IFRS x BR GAAP, the origins of the taxation facts

G. Tax Incentives, Public Projects and Brazilian Economy

§ 82...........Tax Incentives, Public Projects and Brazilian Economy

H. World-wide Income Taxation and the Dance of Lions (or The World-wide Taxation on Income: a global vision and a Brazilian vision)

§ 83...........I. Introduction

§ 83..........(0) The birth of the property

§ 87..........(1) Sovereignty, Globalization and Taxation

§ 96..........(2) Space, Time, Subject

§ 106...........II. Analyses of International Tax Treaties

§ 108..........(3) Structure of the Brazilian Tax Treaties in force in Brazil

§ 112..........(4) In Details and Species

§ 113..........(4.1) Double Taxation Treaty (DTT) Brazil-Belgium

§ 116..........(4.1.a) Covered Persons

§ 117..........(4.1.b) Covered Taxes

§ 118..........(4.1.c) General Definitions

§ 120..........(4.1.d) Resident

§ 121..........(4.1.e) Permanent Establishment

§ 123..........(4.1.f) Income from Immovable Property

§ 125..........(4.1.g) Business Profits

§ 127..........(4.1.h) Air and Maritime Transportation

§ 128..........(4.1.i) Related Enterprises (transfer pricing)

§ 129..........(4.1.j) Dividends

§ 133..........(4.1.k) Interest

§ 135..........(4.1.l) Royalties

§ 137..........(4.1.m) Capital Gains

§ 138..........(4.1.n) Independent Occupation

§ 141..........(4.1.o) Income from Employment

CONTACT for legal advice

Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil

_ § _

A. Limitations on the Power of Taxation in Brazil
(Critical analysis of the Articles 150, 151 e 152 of the Brazilian Federal Constitution (Law, Economics & Political Philosophy) and Selected Jurisprudence of the Federal Supreme Court of Brazil)

H. World-wide Income Taxation and the Dance of Lions
(or The World-wide Taxation on Income: a global vision and a Brazilian vision)