On August 31, FGV’s Sao Paulo Law School (Direito SP) announced the winners of the award for best term papers in the field of Tax Law of the school’s Professional Master’s program. Three papers were awarded for the relevance of their subjects and their contribution towards advancing the interaction between legal aspects and specific market needs.

An extensive and careful analysis showing the destination deviation of resources collected by Fust (Telecommunications Service Universalization Fund), made by lawyer Daniela Silveira Lara, was one of the theses awarded by Direito SP’s Professional Master’s program.

The study “Os pressupostos de validade das contribuições de intervenção no domínio econômico aplicados à contribuição para o Fundo de Universalização dos Serviços de Telecomunicações” [The validity conditions of the contributions of intervention in the economic domain applied to the contribution to the Telecommunications Service Universalization Fund] reviews the history of the Fund, created by Law 9.998 of 2000, which falls within the context of the contributions of economic intervention set forth by the Constitution and that should have a specific purpose.

“This model of contribution is important for countries that need to develop telephone infrastructure, but needs to be reconsidered today, due to the change in the sector’s configuration”, said the researcher, who was advised by Tathiane Piscitelli, Coordinator of the Professional Master’s Nucleus for Tax Law.

Another awarded work in this research track is titled “Controvérsias Tributárias dos Mecanismos Contratuais de Ajuste de Preço em Operações de Fusões e Aquisições” [Tax Controversies of Contractual Price Adjustment Mechanisms in Mergers and Acquisitions], by Mariana Monte Alegre de Paiva, who made an empirical observation of the tax issues faced by companies after the consolidation of mergers and acquisitions.

“It's a very rich theme, which causes deep concern in companies, and there was no consolidated doctrine. The case law on the subject is also in its infancy”, said the lawyer. Paiva started with an investigation into the economic logic and, within this theoretical framework, researched the existing rules and why they are ineffective. The study then proposes ways of interpreting the main cases.

The third study awarded in the tax law research track was “A Extrafiscalidade e seus reflexos para a atividade empresarial e para o poder público na perspectiva do setor automotivo” [Extrafiscality and its reflexes on business activity and for the government from the perspective of the automotive sector], by lawyer Cassius Vinicius de Carvalho. The research sought to explain the phenomenon of extrafiscality in Brazilian tax law through a case study of the measures taken for the automobile sector between 2009 and 2017 and an assessment of the effectiveness of those measures.

Direito SP’s Professional Master’s program was the first in the category approved by the Coordination for the Improvement of Higher Education Personnel (CAPES), created for private and public attorneys, regulators, justices, managers and professionals responsible for public policies, as well as members of criminal investigation and prosecution agencies. The program is intended for legal professionals who have already mastered the technical aspects of their respective fields and now wish to expand their theoretical knowledge and improve practical skills.

Go to the website to access these and other term papers of the Professional Master's program.