Cooperative Act in Brazil and governing tax legislation
Abstract
The purpose of this article is to present the legal-normative regulation of the cooperative act in Brazil, with special association to the tax treatment it has been given based on the interpretations adopted by the superior courts of justice.
Received: 21 May 2021
Aceptado: 23 September 2021
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References
ATALIBA, Geraldo. 1978. ISS – Base Imponível – O preço do Serviço – Estudos e Pareceres de Direito Tributário. São Paulo: Revista dos Tribunais.
BASTOS, Celso Ribeiro and GANDRA MARTINS, Ives. 2000. Comentários à Constituição do Brasil. São Paulo: Saraiva.
BULGARRELLI, Waldírio. 1974. Regime Tributário das Cooperativas (À luz da nova Lei Cooperativista n° 5.764, 16 de dezembro de 1971). São Paulo: Saraiva.
CARVALHO, Paulo de Barros. 2008. Curso de Direito Tributário. São Paulo: Saraiva.
CARRAZZA, Roque Antônio. 2002. Curso de Direito Constitucional Tributário. São Paulo: Malheiros.
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