According to Sacha Calmon Navarro Coêlho, article 110 of the CTN prohibits the infraconstitutional legislator from altering concepts and institutes...

According to Sacha Calmon Navarro Coêlho, article 110 of the CTN prohibits the infraconstitutional legislator from altering concepts and institutes of private law, in order to expand its tax competence provided for in the constitutional text, aiming to:

Preserve the flexibility of the system in the distribution of tax competences to the federation entities.
Preserve the rigidity of the system in the distribution of tax competences to the federation entities.
Preserve the rigidity of the system in the distribution of tax competences only to the States.
Preserve the rigidity of the system in the distribution of tax competences to the Federal District.
Preserve the rigidity of the system in the distribution of tax competences only to the Municipalities.
Preserve the flexibility of the system in the distribution of tax competences to the federation entities.
Preserve the rigidity of the system in the distribution of tax competences to the federation entities.
Preserve the rigidity of the system in the distribution of tax competences only to the States.
Preserve the rigidity of the system in the distribution of tax competences to the Federal District.
Preserve the rigidity of the system in the distribution of tax competences only to the Municipalities.