Gustavo da Gama Vital de Oliveira | UERJ - Universidade do Estado do Rio de Janeiro / Rio de Janeiro State University (original) (raw)
Professor Associado de Direito Financeiro e Direito Tributário na UERJ (graduação, mestrado e doutorado). Mestre e Doutor em Direito Público pela UERJ. Ex-chefe do Departamento de Direito do Estado da Faculdade de Direito da UERJ. Procurador do Município do Rio de Janeiro. Advogado.
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Papers by Gustavo da Gama Vital de Oliveira
SCAFF, Fernando Facury; TORRES, Heleno Taveira; DERZI, Misabel De Abreu Machado; BATISTA JÚNIOR, Onofre Alves. (Org.). A crise do federalismo em estado de pandemia. Belo Horizonte: Letramento, 2021.
Tributação da Economia Digital e das Novas Tecnologias: com ênfase em tributos diretos. GOMES, Marcus Livio (coord.); DELVECHIO, Rachel; BOECHAT, Lucas Brandão (org.). São Paulo: Dialética. , 2021
A trajetória de 20 anos da Lei de responsabilidade fiscal. SCAFF, Fernando Facury; SILVA, Maria Stela Campos da; SCAFF, Luma Cavaleiro de Macedo (org.). Beloz Horizonte: DPlácido,, 2020
The purpose of my speech is to talk about the Brazilian experience of consumption taxation and sh... more The purpose of my speech is to talk about the Brazilian experience of consumption taxation and show the connection with the international VAT experience, especially with regard to digital economy. Brazil is a nation state composed of 26 states, the Federal District and more than 5,000 municipalities. Brazil has considerable experience in taxing consumption and one thing that is interesting to point out is that much of the debate concerning consumption tax in Brazil reflects today's discussions surrounding VAT in other parts of the globe. Unfortunately, at the end of my presentation, we will be able to see that the Brazilian experience had more downs than ups. But the lessons that can be learned from the Brazilian experience not only can help Brazil improve its own tax system but it may also serve as a warning for other countries in a time of constant remodeling of tax systems-to some extent due to the exponential growth of digital economy. Truth is that for a number of historical and political reasons-which are beyond the scope of this presentation-consumption taxation in Brazil has not followed some cardinal principles widely accepted by
Federalismo: desafios contemporâneos, 2019
Revista de Direito Internacional Econômico e Tributário, 2018
O presente artigo tem como objetivo analisar, à luz da cláusula pétrea da separação dos poderes, ... more O presente artigo tem como objetivo analisar, à luz da cláusula pétrea da separação dos poderes, a constitucionalidade do artigo 4º da Emenda Constitucional nº 42/03, que convalidou os adicionais de ICMS destinados aos Fundos Estaduais de Combate à Pobreza naquilo em que estivessem em desacordo com a Emenda Constitucional nº 31/00.
Revista de Direito Internacional Econômico e Tributário, 2018
The taxation of the digital economy is proving to be one of the greatest international challenges... more The taxation of the digital economy is proving to be one of the greatest international challenges of our time. While the OECD is trying some consensus to establish benchmarks that guide its members to uniform taxation, and the US has been looking at public hearings and bills for more than a decade, such as the Fairness Marketplace Act, developing countries are immersed in the same discussions, but with additional challenges of the great number of internal challenges, as intense as the external ones. In order to analyze the Brazilian system, we will necessarily navigate through the fiscal war between states and municipalities to understand the barriers that exist between an effective system and the existing one. And Brazilian legislation has taken important steps recently, by choosing to change from the technique historically used in Brazil that is to tax sale at the State of origin, to a method of taxation in the destination, as a way to decentralize tax collection markedly concentrated in the states of the southeast, such as São Paulo and Rio de Janeiro. The Brazilian example is quite peculiar, but also reflects the tax challenges raised by the digital economy worldwide.
SCAFF, Fernando Facury; TORRES, Heleno Taveira; DERZI, Misabel De Abreu Machado; BATISTA JÚNIOR, Onofre Alves. (Org.). A crise do federalismo em estado de pandemia. Belo Horizonte: Letramento, 2021.
Tributação da Economia Digital e das Novas Tecnologias: com ênfase em tributos diretos. GOMES, Marcus Livio (coord.); DELVECHIO, Rachel; BOECHAT, Lucas Brandão (org.). São Paulo: Dialética. , 2021
A trajetória de 20 anos da Lei de responsabilidade fiscal. SCAFF, Fernando Facury; SILVA, Maria Stela Campos da; SCAFF, Luma Cavaleiro de Macedo (org.). Beloz Horizonte: DPlácido,, 2020
The purpose of my speech is to talk about the Brazilian experience of consumption taxation and sh... more The purpose of my speech is to talk about the Brazilian experience of consumption taxation and show the connection with the international VAT experience, especially with regard to digital economy. Brazil is a nation state composed of 26 states, the Federal District and more than 5,000 municipalities. Brazil has considerable experience in taxing consumption and one thing that is interesting to point out is that much of the debate concerning consumption tax in Brazil reflects today's discussions surrounding VAT in other parts of the globe. Unfortunately, at the end of my presentation, we will be able to see that the Brazilian experience had more downs than ups. But the lessons that can be learned from the Brazilian experience not only can help Brazil improve its own tax system but it may also serve as a warning for other countries in a time of constant remodeling of tax systems-to some extent due to the exponential growth of digital economy. Truth is that for a number of historical and political reasons-which are beyond the scope of this presentation-consumption taxation in Brazil has not followed some cardinal principles widely accepted by
Federalismo: desafios contemporâneos, 2019
Revista de Direito Internacional Econômico e Tributário, 2018
O presente artigo tem como objetivo analisar, à luz da cláusula pétrea da separação dos poderes, ... more O presente artigo tem como objetivo analisar, à luz da cláusula pétrea da separação dos poderes, a constitucionalidade do artigo 4º da Emenda Constitucional nº 42/03, que convalidou os adicionais de ICMS destinados aos Fundos Estaduais de Combate à Pobreza naquilo em que estivessem em desacordo com a Emenda Constitucional nº 31/00.
Revista de Direito Internacional Econômico e Tributário, 2018
The taxation of the digital economy is proving to be one of the greatest international challenges... more The taxation of the digital economy is proving to be one of the greatest international challenges of our time. While the OECD is trying some consensus to establish benchmarks that guide its members to uniform taxation, and the US has been looking at public hearings and bills for more than a decade, such as the Fairness Marketplace Act, developing countries are immersed in the same discussions, but with additional challenges of the great number of internal challenges, as intense as the external ones. In order to analyze the Brazilian system, we will necessarily navigate through the fiscal war between states and municipalities to understand the barriers that exist between an effective system and the existing one. And Brazilian legislation has taken important steps recently, by choosing to change from the technique historically used in Brazil that is to tax sale at the State of origin, to a method of taxation in the destination, as a way to decentralize tax collection markedly concentrated in the states of the southeast, such as São Paulo and Rio de Janeiro. The Brazilian example is quite peculiar, but also reflects the tax challenges raised by the digital economy worldwide.
Seminário PGE-RJ 30 de outubro de 2018 Tributação da economia digital Conflitos de competência t... more Seminário PGE-RJ 30 de outubro de 2018
Tributação da economia digital
Conflitos de competência tributaria na economia digital
Revista Estudos Institucionais, Aug 5, 2018
De início, os autores diferenciam o capital de investimento do capital financeiro, em especial qu... more De início, os autores diferenciam o capital de investimento do capital financeiro, em especial quanto à existência de atividade empresarial real ou de mera mobilidade do capital. A seguir, são analisados os conceitos de “paraíso fiscal” e de regime fiscal privilegiado e as regras criadas no plano internacional com o objetivo de regular a competição tributária. Neste aspecto, são destacados os tratados e os acordos multilaterais (“hard law”), as diretrizes da OCDE, as quais são caracterizadas como “soft law”, e o entendimento da doutrina quanto ao tema. Os autores também analisam a competição tributária sob a ótica da Lei Complementar n° 24/75 e das novas regras criadas pela Lei Complementar n° 160/2017, tais como a alteração parcial (e insuficiente) da unanimidade nos convênios do ICMS, a aplicação de sanções mais severas ao Estado que descumpre a Lei Complementar n° 24/75 e a atuação do Ministro de Estado da Fazenda nas situações de conflito quanto à concessão de benefícios ou incentivos fiscais. Somando-se a isso, são analisados o posicionamento do Supremo Tribunal Federal quanto à competição tributária prejudicial e o fenômeno da “inconstitucionalidade útil”. Ademais, é realizada uma comparação entre as inovações da Lei Complementar n° 160/2017 e as regras existentes no direito tributário internacional para regular a competição tributária.