A repetição do indébito tributário indireto e a (i)legitimidade do consumidor final: mudança de paradigma ou casuísmo do Superior Tribunal de Justiça?
Article 166 of the Brazilian National Tax Code (CTN), which sets the rule on the restitution of indirect taxes, is one of the most obscure issues that accompany the CTN in its more than 50 years of existence. In this context, this paper seeks to analyze, in a critical manner, the peculiarities of th...
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Main Authors: | , |
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Format: | Article |
Language: | Portuguese |
Published: |
2018
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6786096 |
Source: | Revista Brasileira de Direito, ISSN 2238-0604, Vol. 14, Nº. 3, 2018 (Ejemplar dedicado a: Revista Brasileira de Direito. Set-Dez/2018), pags. 214-234 |
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