Análise do tipo penal previsto no inciso ii do artigo 2º da Lei n. 8137/1990

The purpose of this article is, once established the basis of the brazilian value added tax, known as ICMS, to demonstrate that taxpayer who fails to forward withheld tax to the Tax Administration commits crime prescribed under article 2 (II) of the Act 8137/1990. It also intends to show that the pr...

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Bibliographic Details
Main Author: de Freitas Rodrigues, Cassius Marcellus
Format: Article
Language:Portuguese
Published: Ministério Público do Estado de Goiás 2012
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=4189629
Source:Revista Eletrônica do Ministério Público do Estado de Goiás, ISSN 2316-1957, Nº. 3, 2012, pags. 357-378
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