El principio de la anterioridad tributaria en el derecho tributario brasileño
The purpose of this paper is to discuss the principle of tax anteriority, both in general and in its 90-day rule. It will analyze the content of the principle, the postponing effective- ness of the law in question, as well as the taxes that it should apply to and those which do not submit to them. I...
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| Format: | Article |
| Language: | Spanish |
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2014
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5605962 |
| Source: | Revista de Derechos Fundamentales, ISSN 0719-1669, Nº. 12, 2014, pags. 201-216 |
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