A Incompatibilidade da Substituição Tributária do ICMS com a Opção pelo Simples Nacional
This article examines the compatibility of the provisions of the Constitution of the Federative Republic of Brazil concerning the replacement tax and progressive legal framework for simplified and unique collection which includes the tax on circulation of merchandises and services on the interstate...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina (UFSC)
2012
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=4065079 |
| Source: | Seqüência: estudos jurídicos e políticos, ISSN 2177-7055, Vol. 33, Nº. 64, 2012, pags. 285-306 |
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