Course on


Brazilian Tax Law




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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)


I. Introduction


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


III. Comments on the Constitutional Norms


Comments to the Article 150


(1) Liberty of Citizens x Actions of the State


(2) Legality, Democratic Participation


(3) Equity


(4) Ex post facto law


(5) Annual Anteriority


(6) Nonagesimal Anteriority


(7) Seizure and Ability to Pay of the Taxpayer


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


(9) Tax Immunity


(10) Exceptions to Annual Anteriority and to Nonagesimal Anteriority


(11) Constitution of the Public Administration for immunity purposes


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


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


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


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


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


Comments to the Article 151


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


(18) The economical perspective of the Union is the limit


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


Comments to the Article 152


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


IV. Selected Jurisprudence of the Federal Supreme Court of Brazil


B. Overview on Brazilian Tax Species


IRPJ (Corporate Income Tax)


CSLL (Social Contribution on Net Profits)


IPI (Impost on Industrialized Products)


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


ISSQN (Impost on Services of Any Nature)


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


COFINS (Contribution for the Funding of the Social Security)


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


IOF (Impost on Financial Operations)


Conclusion on the spirit of taxation


C. SIMPLES, the simplified tax regime


SIMPLES for micro and small business


D. Tax Records in Brazil


Tax Records in Brazil


E. Digital Bookkeeping


Digital Bookkeeping




IFRS x BR GAAP, the origins of the taxation facts


G. Tax Incentives, Public Projects and Brazilian Economy


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)


I. Introduction


(0) The birth of the property


(1) Sovereignty, Globalization and Taxation


(2) Space, Time, Subject


II. Analyses of International Tax Treaties


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


(4) In Details and Species


(4.1) Double Taxation Treaty (DTT) Brazil-Belgium


(4.1.a) Covered Persons


(4.1.b) Covered Taxes


(4.1.c) General Definitions


(4.1.d) Resident


(4.1.e) Permanent Establishment


(4.1.f) Income from Immovable Property


(4.1.g) Business Profits


(4.1.h) Air and Maritime Transportation


(4.1.i) Related Enterprises (transfer pricing)


(4.1.j) Dividends


(4.1.k) Interest


(4.1.l) Royalties


(4.1.m) Capital Gains


(4.1.n) Independent Occupation


(4.1.o) Income from Employment


All rights reserved. Prohibited to copy and distribute, without permission of Rafael De Conti


CONTACT for legal advice


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