This article aims at, from a dogmatic legal perspective, examining analytical-ly whether Law No. 9,779/1999 establishes the taxable event of IOF on a “legal situation” or a “factual situation”, according to article 116 of the Brazilian National Tax Code, in order to verify if such tax event comprehend current account contracts. For this purpose, article 13 of Law No. 9,779/1999 will be interpreted following textual, systematic, teleological, and historical methods. Also, the nature of loans will be compared to the nature of current ac-count contracts. Once concluded, on the one hand, that article 13 of Law No. 9,779/1999 is based on a “legal situation” (loans), under Private Law terms, and on the other hand, that such contracts are not related to current account contracts ones, one will affirm that the latter’s are not subject to IOF. Therefore, article 13 of Law No. 9,779/1999 cannot comprehend current account contracts.
SCHOUERI, L. E. .; CARDIN, G. S. G. IOF sobre mútuo de recursos financeiros abrange contratos de conta corrente?. Revista Direito Tributário Atual, [S. l.], n. 53, p. 261–302, 2023.