CALL FOR PAPERS: THEMATIC DOSSIER
The Journal of the Federal Regional Court of the 3rd Region has issued a call for the submission of scientific articles for its first thematic dossier of 2027, entitled: "TAX REFORM AND FEDERAL JUSTICE: decision-making criteria and transitional rules".
Articles must address, from a legal perspective, the developments and challenges arising from the tax reform within the scope of the Brazilian Federal Justice, focusing on a topic related to the following thematic areas:
1. Thematic areas:
a) Role of precedents in the interpretation and application of the CBS:
Will binding or qualified precedents, developed in the context of taxes that will be abolished by the reform, be mandatory or persuasive authority for resolving legal issues concerning the new taxes? Submissions may address the issue from the perspective of precedents generally or of specific cases.
b) Use of foreign law and comparative law in relation to the CBS:
Considering the experience of other countries with value-added taxes, which legislative or judicial solutions may be useful during this transitional phase from PIS/Cofins to the CBS, particularly in light of the safeguards and methodological considerations applicable to the use of foreign law and comparative law?
c) Transition from the PIS/Cofins legal regime to the CBS and conflicts of intertemporal law:
What are the main challenges arising from the coexistence of the two regimes? Can PIS/Cofins tax credits be carried forward and used for purposes of calculating the CBS? In government procurement, are States and Municipalities entitled to the full amount of the new taxes levied on their purchases of goods and services?
2. General requirements:
• Article: original and unpublished.
• Authorship: no more than 3 (three) authors.
• Academic qualification: at least one author must hold a doctoral degree.
• Languages: Portuguese, Spanish, or English.
• Length: between 4,000 (four thousand) and 15,000 (fifteen thousand) words, excluding footnotes and references (approximately 10 to 35 pages).
3. Deadlines:
• By 2026-09-15: expression of interest indicating the thematic area and provisional title of the article, by email to: revista@trf3.jus.br.
• By 2026-11-15: submission of the complete article through the Journal's platform: https://revista.trf3.jus.br/index.php/rtrf3/about/submissions.
4. Peer-review system:
• preliminary review: conducted by the editorial team with regard to formal requirements;
• double-blind peer review: conducted by external reviewers to assess the quality of the article's scholarly and legal contribution.
Access the full call for papers: https://revista.trf3.jus.br/index.php/rtrf3/pt_BR/libraryFiles/downloadPublic/3
Contact for inquiries: revista@trf3.jus.br
