TAXATION: TWO CONTROVERSIAL ISSUES

This book is a condensation of two published scientific articles, both of which analyze controversial situations involving taxation in a context in which there is no jurisprudential consensus in the higher courts on the issues, divergent decisions that threaten legal certainty and, above all, the risk of a thesis being adopted that is contrary to what, according to the analysis proposed in the studies, would be the correct understanding according to the law, implying a violation of taxpayers' rights.Both studies were willing to debate the issue, emphasizing all the important points, in order to take a position on which understanding should prevail in each case, based on the provisions of the Brazilian legal system. The aim is to pacify divergent issues in which ideological and corporatist elements end up unduly influencing the position of the actors, and to achieve a result free of ideological and corporatist influences. As a result, the aim is to bring in elements that favor the application by the tax authorities and the judiciary of a fair solution in similar cases, which implies legal certainty for the economic actors involved.