Tax Law

The practice of taxing church property while exempting other nonprofit groups appears to violate the “no special burden” principle of the free exercise clause. The Supreme Court case of Walz v. Commission charted a course between the free exercise and establishment clause. The Court argued from neutrality, separatism, and history to state that tax exemption of church property is part of an unbroken national tradition. However, the Court’s neutrality argument does not address constitutionality, its separatism argument is contrived, and historically, only established religions have been exempt from taxation.

Past tax exemptions are rooted in two traditions: the common law adopted from England that granted exemptions to established churches, and the equity law tradition that granted exemptions to all churches. The common law tradition was restricted to certain types of church property of established churches, and the exemptions could be put on hold during times of emergency. The equity tradition gave churches another chance; ecclesiastical and charitable organizations could be tax exempt.

These traditions continued uninterrupted in the early American republic. Three provisions ultimately provided ground for a challenge to the tax exemption of church property. The disestablishment of religion undercut the authority of officials to prefer one religion over the other. The truncation of the equity tradition removed the equitable privileges given to charities. Finally, equal and uniform taxation was considered a basis of American life.

In modern theory, churches are seen as beneficial to society because they promote public morality, charity, and education. The law of equity is now based in statutory schemes or state constitutions, but the religious use of property is key to its tax exempt status. In the future, courts must find a via media between the eradication of exemptions and blanket endorsements.

This article considers the core powers of the Commissioner of Inland Revenue (Commissioner) in New Zealand principally in relation to investigations, including recent additions that not only increase the scope of the Commissioner's powers, but also further impinge on taxpayers' rights, and risk eroding confidence in the tax system.

The present study was developed based on the IBFD EU Task Force’s submission within the framework of the European Commission 2021 public consultation on the use of shell entities and arrangements for tax purposes. The analysis of the broad ramifications of this central issue within corporate tax law and policy takes its inception from a fundamental taxonomy of the adjacent although conceptually distinct notions of aggressive tax planning, tax avoidance, tax evasion and tax fraud as well as from a thematization of the notion of substance in tax law contexts. In this respect, the authors argue that, within EU Law, these distinctions have not always been upheld consistently and such thematization may have not been fully developed, contributing to structural disconnects that may, inter alia, also jeopardize the proposed initiative. Within this study, such conceptual taxonomy is functional to laying the foundations for an assessment of some of the key articulations of the proposed initiative. In the first place, the opportunity and possible legal compatibility issues surrounding the introduction of so-called substance requirements, upon which some design recommendations are set forth without prejudice by the authors. Based on this reconstruction, rules targeting shell companies and arrangements are also addressed in both a de iure condito (from an EU and comparative tax angle) and a de iure condendo perspective, thereby including considerations on the most viable approach to hypothetically implementing such measures. Administrability issues are also explored, with specific regard to the possible tools – already available under the existing framework, or to be envisaged – meant to prevent and monitor abusive practices of shell companies. Such possible tools are assessed having in mind the concern to ensure a balance with the safeguard of the rights of taxpayers on the procedural as well as substantive planes. In the view of the authors, such a balance may be conducive to the reshaping of cross-border relations between taxpayers and administrations within the European Union.

“Desde mi visión, la obra es en sustancia un abordaje axiológico, una construcción compleja que merece reconocimiento, pues consagra una teoría iusfilosófica de la culpa.

Pero no se debe extraer de ello que la obra ha sido escrita para el regodeo de una élite intelectual. Solemos decir que, para entender la modernidad: los clásicos; pues bien, para resolver las cuestiones prácticas nada mejor que la filosofía.

Las derivaciones prácticas del ensayo son numerosas, intramuros y extramuros de un ordenamiento particular, ya que, con base en el fundamento penal de la responsabilidad, se proyectan soluciones adecuadas, respuestas claras a muchos desvíos propiciados por los esquemas jurídicos formales, los que suelen ser empleados por los tres poderes del Estado como instrumentos funcionales a la recaudación.

En suma, está claro, y no puedo más que adherir a ello que para el Dr. Weffe un derecho sin valores es el revés del derecho, y es por ello que también recomiendo fervientemente la lectura del libro”.

Alberto Tarsitano (Argentina)
Ex Presidente del Instituto Latinoamericano de Derecho Tributario (ILADT)
Profesor de Derecho Tributario, Universidad de Buenos Aires
Profesor de Derecho Tributario, Universidad Católica Argentina
Director de la Maestría en Derecho Tributario, Universidad Católica Argentina

“No es éste un libro de Derecho Penal en el sentido frecuente, con abundancia de citas de autores, escuelas y textos sobre las distintas concepciones jurídico-penales de la culpabilidad. Tampoco es de Derecho Tributario, en el mismo sentido, ni de Derecho Administrativo, según la supradicha premisa. Entonces, ¿qué es y de qué es? ¿Cómo desarrolla su tema, cualquiera que él fuese?

En primer término, esta obra versa sobre la culpabilidad vinculada al Derecho Tributario, lo que de suyo representa continuidad con su tesis doctoral, en un área novedosa en nuestro mundo jurídico, pero –como antes dije– no es una obra sobre la culpabilidad en el Derecho Tributario del modo como se haría desde la perspectiva más frecuente del Derecho Penal, entre otras razones, porque la conexión con una rama que no es penal lo hace posible, sino también –y he ahí lo decisivo– porque los fines perseguidos se orientan desde la Teoría General del Derecho o, si se prefiere, la filosofía del Derecho, como pronto se verá.
Weffe no trata la culpabilidad mediante un simple acercamiento entre el Derecho Penal y el Derecho Tributario, sino que involucra reflexiones filosóficas que incrementan exponencialmente los méritos de su autor, pues son escasas las veces en que los juristas hacen expresamente suyas consideraciones que escapan del terreno dogmático de sus disciplinas, salvo, por supuesto, aquellos que se dedican a los temas teóricos más abstractos y generales, aunque mantienen hacia los horizontes más estrictamente técnicos del saber jurídico, una prudencial distancia, a su vez, pocas veces acortada por las ciencias jurídicas particulares.

El discurso ético-filosófico de la obra desemboca en la esfera de la culpabilidad y la triple función que el autor de ella predica: instrumental de la libertad, la dignidad y la igualdad como contenidos mínimos esenciales de todas las fórmulas jurídicas; ello, como axioma del garantismo y como límite al ejercicio del ius puniendi cada vez que el sujeto ha ejercido de forma desviada su libertad.

Los espíritus proclives a la reflexión filosófica hallarán en esas páginas ocasión para su deleite intelectual, y también para las inquietudes e incertidumbres a las que el ejercicio del pensamiento induce.

En fin, invito al lector a que inicie la aventura intelectual que significa adentrarse en estas páginas, para saciar no sólo inquietudes conceptuales de elevada abstracción, sino también para guiarlo en la interpretación y aplicación de un derecho concreto en un momento histórico específico, en un contexto sociopolítico abiertamente adverso a las propuestas garantistas del Derecho Penal moderno y liberal.

Weffe no cedió ante el desafío, seguramente usted tampoco retrocederá”.

Prof. Dr. Carlos Simón Bello Rengifo
Profesor Asociado de Derecho Penal y Procesal Penal, Universidad Central de Venezuela
Director del Doctorado en Ciencias, Mención Derecho, Universidad Central de Venezuela.

This article discusses the impact of incomplete tax transparency on tax evasion. While FATCA and CRS address some forms of tax evasion, tax evaders may still use other tax evasion opportunities. Anti-tax evasion measures might not be effective or cost-efficient if tax evaders can continue evading taxes through alternative tax evasion channels. Automatic exchange of information (AEOI) might also exacerbate the social harm from tax evasion if tax evaders take costly actions to avoid reporting. This article explores policy responses that could better address the problems created by incomplete tax transparency.

The main thrust of this research was to explore the revenue and expenditure nexus on Nigeria from 1981 to 2016. It tried to uncover the expenditure hypothesis that Nigeria's government had adopted in her budgeting. Time series data obtained from the statistical bulletin of the Central Bank of Nigeria (CBN) was used for the study, and it was subjected to unit-root tests. The results from Augmented Dickey Fuller (ADF) and Philip-Perron tests indicated that the variables only became stationary after differencing once. Accordingly, Johansen cointegration test was conducted and results revealed a longrun relationship between the variables. An Error Correction Model (ECM) was carried out to tie the shortrun dynamics with longrun equilibrium. The ECM exhibited the right sign and significant in both models. The results equally provided empirical evidence that government expenditure has significant effect on revenue in Nigeria as there was a negative and significant relationship between them at various lags when expenditure was made the dependent variable. A positive and significant relationship existed between the variables at various lags when revenue was made the dependent variable. The results of Granger causality tests showed that unidirectional causality runs from expenditure to revenue in Nigeria and this confirmed the adoption of Spend-Tax Hypothesis in Nigeria. Based on these findings, it was recommended that the government should lay more emphases on revenue than expenditure to remove/reduce budget deficits; should explore other viable avenues other than oil to increase its revenue; emphases should be placed on capital expenditure than on recurrent expenditure as this will help in reducing the over bearing expenditure profile of the country and removal of fiscal imbalances.

Registration is open for our annual International Conference Development of Russian Law-IX: Russian Law and Globalization
6-7 October 2016
Faculty of Law, University of Helsinki, Helsinki, Finland
View the program here:
http://www.helsinki.fi/oikeustiede/ajankohtaista/2016/development-of-russian-law-IX.htm

Doktor ekonomskih nauka, Uprava za indirektno oporezivanje, saudin.terzic@uino.gov.ba Lektor, Univerzitet u Beču, Austrija, w.berger@bmf.gv.at Apstrakt: U posljednje vrijeme zbog značaja i aktuelnosti kako u parksi tako i u teoriji sve se više analizira. organizacija poreske administracije u funkciji smanjenja poreske evazije. Moderne poreske administracije su primarno agencije za prikupljanje prihoda, egzistiraju i rade na principima međusobne usklađenosti, idu u korak sa najnovijim trendovima u oporezivanju s ciljem maksimiziranja vrijednosti za ukupnu ekonomiju. Poreska evazija je ozbiljan problem u savremenom svijetu koja je u različitim oblicima i razmjerama prisutna svugdje, pa i u ekonomski snažnim i organizovanim državama. Poreska administracija predstavlja važnu determinantu unutar svakog ekonomskog sistema i ona ne može biti operativna ako je izolovana od ostalih institucija. Nijedna poreska admini-stracija nije imuna na poresku evaziju, samo su različite metode poreske evazije. Profesional-na, odgovorna, dostupna, djelotvorna, uslužna i efi kasna poreska administracija koja služi u najboljem interesu poreskih obveznika i organizacija orijentisana prema efektima treba biti apsolutni prioritet u radu jednog poreskog organa. Cilj ovog rada je analiza zadovoljstva stavova ispitanika sa pojavama koje su u vezi sa poreskom evazijom. Ključne riječi: porez, poreska administracija, poreska evazija. JEL klasifi kacija: H20, H26, H32. UVOD Moderne poreske administracije su primarno agencije za prikupljanje prihoda, eg-zistiraju i rade na principima međusobne usklađenosti, idu u korak sa najnovijim trendovima u oporezivanju s ciljem maksimiziranja vrijednosti za ukupnu ekono-miju. Prikupljanje poreza kao najzančajnijeg javnog prihoda je veoma značajni radi funkcionisanja i održivog razvoja a sa tim procesom dolazi kao nerazdvojna pojava i poreska evazija (Terzić, Berger, Kljajić, 2018). Sve poreske administracije teže da

Il tentativo pretorio di tradurre meccanicamente il presupposto delle c.d. “gravi incongruenze” ex art. 62-sexies, 3° comma, d.l. 30 agosto 1993, n. 331 nel requisito quantitativo del mero superamento di una soglia numerica – sia essa espressa in un valore relativo oppure in un valore assoluto – costituisce in realtà il precipitato motivazionale di un ragionamento logico-giuridico più articolato, che tiene implicitamente conto del concorso di altri elementi di convincimento quali l’inefficacia delle difese del contribuente.

The rule that taxpayers have freedom to plan their financial affairs in tax efficient ways is well-established in South Africa. This article discusses the impact of two cases dealing with taxpayers seeking to claim tax deductions for expenses incurred in the carrying on of a trade.

Eine Vielzahl von Händlern aus Drittländern (insbesondere aus der V. R. China) bieten Waren auf E-Commerce-Plattformen (wie insbesondere Amazon und eBay) in Deutschland zum Verkauf an. Es kommt in diesem Zusammenhang zu Abgabenhinterziehungen großen Ausmaßes mit der Nebenfolge von Wettbewerbsverzerrungen zu Lasten rechtstreuer Händler.

Die legislativen Prozesse sind angelaufen und haben z. T. schon zu Ergebnissen geführt. Berücksichtigt ist der Beschluss der EU-Finanzminister vom 05.12.2017, der Beschluss der Finanzministerkonferenz (Finanzminister der Bundesländer) vom 30.11.2017 und die aktuelle Gesetzgebung in Großbritannien. Die Diskussion legislativer Maßnahmen steht im Zentrum dieses Werkes. Die Zielrichtung der Maßnahmen sollte sein, Voraussetzungen zur Verbesserung der Kontrolle zu schaffen und andererseits die Compliance zu erleichtern. In Bezug auf die Verbesserung der Kontrolle und der Erleichterung der Compliance gibt es nach dem Stand der Planung erhebliche Defizite.

Zudem wendet sich das Buch aber auch an Overseas-Händler. Overseas-Händler müssen sich auf legislative Maßnahmen und geschäftspolitische Entscheidungen von Plattform-Betreibern rechtzeitig vorbereiten, denn eine umsatzsteuerliche Non-Compliance wird in Zukunft auch für Overseas-Händler risikoreich und kann u. a. zur Blockierung ihrer geschäftlichen Aktivitäten führen. Es werden die jüngsten Maßnahmen von Amazon diskutiert und in den Kontext gestellt. Es wird die Konfliktsituation von Händlern erläutert, einerseits ihren steuerlichen Pflichten in kurzer Frist genügen zu müssen und andererseits daran wegen der Schwerfälligkeit des Finanzamtes Neukölln gehindert sind.

Das Werk wurde auch gegenüber der 2. Auflage nochmals deutlich überarbeitet.

https://tredition.de/autoren/joerg-brettschneider-22479/steueroase-e-commerce-und-ihre-austrocknung-paperback-101172/

https://www.daserste.de/information/wirtschaft-boerse/plusminus/sendung/swr/onlinehandel-steuertricks-china-100.html

Preis: 35,99 EUR in Paperback

Rechtsanwalt Dr. Jörg Brettschneider
desk@ecomvat.com

La Cassazione, con la sentenza n. 5482 del 28 febbraio 2020, ha chiarito che, ai fini dell’applicazione del regime fiscale dell’esenzione previsto per le “provviste di bordo”, la nozione di "nave in partenza dai porti dello Stato" di cui all'art. 254, primo comma del TULD postula una situazione oggettivamente accertabile che compete al Giudice di merito valutare con un’analisi in concreto, da operare mediante un giudizio ex ante, che non si limiti ad accertare l'attitudine tecnico-fisica a salpare della nave ma che verifichi anche l’assenza di vincoli in grado di precluderne la partenza.

Num mundo globalizado, marcado pelas novas tecnologias, pela mobilidade, pela preocupação com o desenvolvimento e por espaços de integração económica profunda, os acordos para evitar e/ou eliminar a dupla tributação defrontam-se com golpes certeiros na sua vitalidade. Equacionar este desafio dos instrumentos bilaterais de resolução da dupla tributação é tarefa fundamental para a auto-suficiência do Direito Internacional Fiscal. Não se defende a perda de vigor das funções desempenhadas pelos acordos bilaterais, antes se aponta para a inadequação dos meios por esses utilizados. Lançar a reflexão sobre quais as respostas possíveis para os desafios colocados aos acordos para evitar e eliminar a dupla tributação numa era de fiscalidade global é o pretendido.

Jako niezgodne z zasadą prawdy materialnej należy uznać działania organu podatkowego, który a priori, a więc bez przeprowadzenia postępowania dowodowego, przyjmuje np. kwalifikację danego obiektu jako budynku mieszkalno-letniskowego, zawartą w treści pozwolenia na budowę. Tak ustalona podstawa faktyczna rozstrzygnięcia podatkowego, kiedy przedmiotem sporu jest charakter budynku, jego przeznaczenie bądź cechy użytkowe, będzie z natury wadliwa i niepełna. Wyłączenie uprawnienia do odliczenia od podatku dochodowego od osób fizycznych wydatków poniesionych na budowę takiego obiektu możliwe jest jedynie, gdy organ podatkowy, niezależnie od treści pozwolenia na budowę, zbada, a następnie oceni rzeczywiste funkcje i przeznaczenie wzniesionego obiektu zgodnie z zasadą prawdy materialnej.

Użyte w art. 197 § 1 Ordynacji podatkowej słowo "może" a nie "obowiązany jest" wskazuje, iż prawna regulacja korzystania z opinii biegłego lub biegłych pozostawia organowi swobodę w zastosowaniu z tego rodzaju środka dowodowego. Mimo tego zakres tej swobody wyznaczany jest m.in. dyrektywą zawartą w art. 122 Ordynacji, a więc zobowiązującą organ podatkowy do ustalenia faktów prawotwórczych lub innych zgodnie z prawdą materialną.

Rezygnację z przeprowadzenia dowodu z opinii biegłego nie może zatem usprawiedliwiać stanowisko organu podatkowego, że powołanie biegłego lub biegłych opóźni zakończenie sprawy. Nie pomniejszając znaczenia i roli zasady szybkości i prostoty postępowania, wartością nadrzędną w postępowaniu podatkowym jest bowiem osiągnięcie prawdy materialnej i zbudowanie na niej podstawy faktycznej rozstrzygnięcia podatkowego.

Przedmiotem oceny uprzedniej dowodów musi być m.in. analiza zgromadzonego materiału dowodowego dokonana pod kątem legalności jego uzyskania. Analiza ta prowadzić musi więc do odpowiedzi na pytanie, czy zachowane zostały wymagane przez Ordynację [podatkową] formy procesowe przeprowadzenia poszczególnych dowodów, a także czy materiał dowodowy nie opiera się np. na dowodach fałszywych. W wyniku takiej oceny organ podatkowy musi odrzucić dowody sprzeczne z prawem, nawet jeśli istniałyby przesłanki pozwalające przypuszczać, iż przyczynią się one w pewien sposób do wyjaśnienia stanu faktycznego sprawy.

Zaniechanie przez organy podatkowe uzasadniania swoich decyzji w sposób przekonujący i zgodny z dyspozycją art. 122 Ordynacji powoduje wadliwość w stopniu przemawiającym za ich uchyleniem. Ustalenie stanu faktycznego niezgodne z prawdą materialną prowadzi bowiem w sposób oczywisty do naruszenia prawa.

Dodatkowe zobowiązanie podatkowe w podatku od towarów i usług nie może być kwalifikowane jako kara w rozumieniu przepisów prawa karnego. Jest ono publicznoprawnym zobowiązaniem podatkowym. Dodatkowemu zobowiązaniu podatkowemu przyświecają inne funkcje i cele niż np. grzywnom i karom pieniężnym.

HIPAA laws related to fundraising became fully effective in 2013.  What protocols should be in place to maximize philanthropic opportunities under HIPAA? What compliance measures need to be in place and assessed to properly use protected healthcare information for fund raising.

For VAT purposes, two issues arise when vouchers are used namely whether the
time of supply is when the voucher was issued and imported (in the case of
vouchers issued outside the Republic) into South Africa, or, when a voucher is
exchanged for goods or services; and, secondly, whether VAT must be
accounted for on the discounted amount paid for the voucher or the stated
monetary value of the voucher. This article critically examines the VAT
treatment of vouchers under the VAT Act (as it currently stands) with reference
to the draft Interpretation Note on the VAT treatment of vouchers at a discount.
It further analyses the Draft harmonised EU proposals on the VAT treatment of
vouchers in the EU with a view to seeking a solution to the current South African
uncertainties in respect of the time and value-of-supply rules when vouchers are
issued.

The Indian tax system suffers from an excessive incidence and pendency of tax disputes before civil courts. A certain degree of disputes are unavoidable since the tax code and policy of any jurisdiction (being the outcome of various competing factors) inevitably contains a certain degree of ambiguity. However, a significant amount of unnecessary tax litigation is caused by the development of inconsistent tax jurisprudence. The author details the permissible scope of litigation expected in a tax system that truly complies with the rule of law. Following this, the author surveys two major areas of disputes – namely, the distinction between a “tax” and “fees”, and the interpretation of exemption notifications. This demonstrates the significant likelihood of judicial activism by appellate courts in tax disputes, which contributes to a tax policy that is doctrinally incoherent. It is submitted that inconsistent tax jurisprudence contributes to a larger number of disputes since both the t...

Among the other rationales underlying the existence of corporate income tax (CIT) as a standalone tax on the profits derived by legal entities, some scholars have underlined its regulatory function, i.e. its potential to steer the behaviour of private sector actors. In this regard, it has to be noted that significant constraints on the use of CIT as a regulatory tool have emerged in the aftermath of the base erosion and profit shifting (BEPS) project. One example may be found in the new 'modified nexus approach' with regard to tax incentives for R&D activities. This article takes a regulatory perspective regarding the recent attempts to overhaul the 'international corporate tax regime', resulting in the adoption of new hard-and soft-law rules. The regulatory perspective is understood here as the capacity of the rules of international tax law to affect the behaviour of both corporate taxpayers in arranging their cross-border activities and the States in designing their CIT systems. The BEPS initiative, being an unprecedented exercise in tax coordination aimed at widespread avoidance practices, serves as a prime example of how international tax law fulfils its regulatory function, by guiding the behaviour of both governments and taxpayers. Accordingly, the paper argues that the international corporate tax regime post-BEPS exhibits two sides of the same regulatory coin: on the one hand, taxpayers are disincentivized to resort to particular types of international tax planning; on the other, the incentives for individual States to engage in corporate tax competition are significantly reduced. It is further argued that the most far-reaching proposal in this area relates to 'global minimum tax', drawn under Pillar Two of the 'BEPS 2.0' initiative.

The Organization for Economic Cooperation and Development (OECD) under Base Erosion and Profit Shifting (BEPS) Action 2 indicated that tax arbitrage via hybrid mismatch arrangements “result in a substantial erosion of the taxable bases of the countries concerned” and “have an overall negative impact on competition, efficiency, transparency and fairness.” The relevant action allowing for neutralising the effects of hybrid mismatch arrangements is therefore needed and justified. To achieve that purpose, the OECD developed different anti-hybrid rules under BEPS Action 2. In that regard, however, one may ask whether addressing tax arbitrage via hybrid mismatches as proposed by the OECD is of interest and relevance for developing countries. This paper aims to map that unexplored research area by means of a comparative analysis in four developing countries – Uruguay, Colombia, Brazil, and South Africa.

This case deals with a Portuguese decision on the qualification of amounts due from image and economic rights of football players.
The football industry involves billons of euro each year. Thus it is understandable that tax authorities have been paying increasing attention to the incomes of players, clubs and related entities. Footballers in many countries are now routinely audited, and many of these audits result in criminal proceedings.
As has been happening in other fields, there has been a growing trend in football towards the fragmentation of contracts. When a transfer is underway, players (or their representatives) are increasingly negotiating not only their remuneration for performance (sports employment contract), but also a wide variety of rights related, in some way, to their employment contract. Examples, besides the economic and image rights (covered by this decision), include bonuses, remuneration of representatives, fringe benefits, compensation for terminating the contract without valid cause, etc.
All of these incomes have a causal connection to the employment contract. It would be difficult to find a valid commercial reason for a football club to acquire rights regarding players performing for another club (although it would not be illegal or unreasonable).
However, mere causality is not enough to trigger source taxation, i.e., taxation in the state where the performance is exercised. The OECD Model commentaries’ wording requires that the income be derived from a player’s personal activities as such, exercised in that state. In other words, it requires a strict and strong connection between activity (performance) and income. Thus, the question in all these contracts is the degree to which an element of income is connected to the personal performance of the player.
The author believes that there are also valid reasons to enquire if the current rules still lead to a fair and balanced allocation of taxing rights.
Firstly, the author notes that the wording of the current criterion – “personal activities as such exercised in the other contracting state” – is not precise enough to provide legal certainty in this area. Thus, either the OECD Model or the Commentaries should be revised in order to provide further guidance.
Secondly, the author wonders whether the current criterion is the best one for allocating taxing rights. With respect to performers, it will always be a difficult task to distinguish between income “closely connected” to performance and other incomes. Perhaps it would be wise to introduce a “force of attraction” rule by which income “causally” connected (in the sense of income that accrued to the sportsperson or entertainer) due to the celebration of the sports employment contract should follow the rules applicable to employment income (especially when it is paid by the employer).
Thirdly, article 17 should be reassessed by noting the strengthening of bilateral treaties with anti-abuse provisions, namely the “principal purpose test”. In fact, if one takes the latter into account, article 17(2) loses part of its meaning.
In the author’s view, the clarification or replacement of the criteria used for the allocation of taxing rights in this field is a matter of urgency. The uncertainty in terms of legal interpretation leads to arbitrage, to unhelpful confrontations between taxpayers and tax authorities (with the frequent opening of criminal law procedures) to the detriment of the trust relationship that should always prevail in the relationship between taxpayers and tax authorities.

Si critica la teoria, di matrice giurisprudenziale, secondo cui l'art. 20, t.u. registro, può essere utilizzato per tassare unitariamente più atti tra loro collegati. Si esamina poi il rapporto tra l'art. 20 e la nuova norma generale antiabuso, prevista dall'art. 10-bis, Legge n. 212/2000, definendone i rispettivi campi di applicazione. In tema, v. anche Tabet, in Rass. trib., 2016, 913.

Este trabalho tem como objetivo um estudo breve sobre o REPETRO, que é um regime aduaneiro especial, a ser apresentado como trabalho final para a disciplina Participação Governamental e Direito Tributário. (This paper aims at a brief study on the REPETRO, which is a special customs regime, being presented as final work for discipline Governmental Participation and Tax Law.)

Does the practice of ‘pink tax’ effectively amount to a tax in the legal sense? Does the so-called ‘tampon tax’ genuinely constitute an anomaly within the general consumption tax system? Most importantly, can these two ‘taxes’ be legally qualified as discriminatory?

This book provides scientific answers to these questions. It first cuts through the existent information clutter by elucidating the pertinent economic, sociological and psychological components of the practices referred to as ‘pink tax’ and ‘tampon tax’. It then proceeds with a thorough legal analysis of all relevant aspects to determine whether women are indeed subject to discriminatory consumption taxes.

It is well-established that women earn less than men. This book investigates if they simultaneously pay more due to ‘discriminatory consumption taxes’.

Em seu breve voto, ainda a ser referendado pelo Plenário Virtual do Supremo Tribunal Federal, a Ministra Cármen Lúcia reafirmou o que parcela relevante da doutrina do direito tributário brasileiro vem defendendo há anos. E infirmou parcela relevante da jurisprudência do CARF, que vem decidindo pela plena aplicabilidade do parágrafo único do artigo 116, ao desconsiderar atos e negócios jurídicos dos contribuintes, conjugando-o com argumentos bastante genéricos como dever fundamental de pagar impostos, capacidade contributiva e abuso de forma jurídica.

Immigrant Investment Programs (IIPs) represent the fast-track that many wealthy individuals take to migrate to the countries of their dreams and appear increasingly often among the states’ receipts for attracting foreign capitals. The benefits brought by these measures to host countries, however, come at a price. If combined with preferential tax treatments, IIPs may create discrimination among resident taxpayers and their presence is also able to harmfully affect global (tax) competition. In addition, since the host country cannot access all the information related to the capital invested within its territory, it is exposed to the danger of being involved in financial crimes. Many EU countries have introduced IIPs with the aim of stemming the recent economic crisis and have now to deal with their potential deleterious effects which, in the light of the actual migrant crisis, may even include immigrants’ discrimination.