Brasil Lei Complementar N 87 De 13 De Setembro De 1996
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1. O sujeito ativo do ICMS importação: interpretação do art. 11, I, "d", da lei complementar 87/96 de acordo com a constituição federal
This study aims to the constitutional definition of the creditor of ICMS incident on transactions related to the circulation of goods, including imported commodities, as well as an analysis of the constitutionality of the terms of article 11, I, "d" of the Complementary Law 87/96. According to the literal disposition of the above mentioned article, the tax i
Publicado em: 2008