Transação tributária e renúncia de receita nos termos do art. 14 da Lei de Responsabilidade Fiscal
The tax transaction is an institute that, although foreseen in the Brazilian Tax Code (CTN), has been underutilized. One of the reasons is the alleged conflict with the principle of supremacy of the public interest, as well as with the idea of a restriction on the renunciation of revenue by the Stat...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2019
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7671495 |
| Source: | Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 17, Nº. 2, 2019, pags. 393-421 |
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