35 (LOB) n.º 256; 35 (LOB) n.º 256-a)
Monografia
3811, 3915
VILLAS-LOBOS, Nuno, e outro
The Portuguese Tax Arbitration Regime / Nuno Villa-Lobos, Tânia Carvalhais Pereira.- Coimbra : Almedina, 2015.- 382p. ; 23cm
ISBN 978-972-40-6075-0 (Broch.) : Oferta
DIREITO ADMINISTRATIVO / Portugal, ARBITRAGEM / Portugal, ARBITRAGEM / BRASIL
- Administrative and tax arbitration - grounds and ethical perpective / Manuel Santos Serra. Post-modern state, tax law and alternative dispute resolution mechanisms / Joaquim Freitas da Rocha. Principles of tax arbitration / João Sérgio Ribeiro. The special nature of tax arbitration courts / Nuno Villa-Lobos and Tânia Casvalhais Pereira. The material scope of tax arbitration / Paula Rosado Pereira. Submission of contributions and levies to tax arbitration courts: presentes or future? / Leonardo Marques dos Santos. Joinder of claims and joinder of plaintiffs under tax arbitration / Pedro Miguel Braz. Tax arbitration procedure - the subsidiary law / Alexandra Martins and Rita Sousa. Tax arbitration courts or tax judicial courts: whoch to choose and what to consider / Francisco Sousa da Câmara. An economist`s perspective of tax arbitration in Portugal / António Martins. The portuguese experience of tax arbitration - a personal veiw / Clotilde Celorico Palma. The reference for a preliminary ruling of Court of Justice in Portuguese tax arbitration / João Menezes Leitão. Tax arbitration courts preliminary references / Francisco Pereira Coutinho. Tax arbitration and judicial review of automatically exchanged information / Fernando Lança Martins. Tax arbitration in oil and gas contracts / Tiago Pedro Rodrigues. Arbitration and Brazilian tax law: overcoming the dogma of unwaivable tax liabnility / Leonardo Varella Giannetti and Marciano Seabra de Godoi. The taxpayer`s council as an alternative for the resolution of tax confict: a percursor of tax arbitration in the Brazilian legal system / João Ricardo Catarino. Leonardo Varella Giannetti and Luciano Gomes Filippo. Resolving international tax disputes: The Emerging role of arbitration and the Portuguese example / C. David Swenson, Crystal A. Thorpe and Jaime Carvalho Esteves. Bibliography. Jurisprudence.