LIMITES CONSTITUCIONAIS À CONCESSÃO DE ISENÇÕES FISCAIS
Journal: Revista Acadêmica da Faculdade de Direito do Recife (Vol.89, No. 1)Publication Date: 2017-10-11
Authors : Nilson Roberto da Silva Gimenes;
Page : 72-98
Keywords : Tax exemptions. Constitutional limits. Interpretation.;
Abstract
This article theoretically analyzes tax exemptions through a systematic approach and how the parameters established by the Constitution can serve for the interpretation and balanced application of tax exempting rules by the administrative and judicial organs of judgment of the tax proceedings, including with selected case studies of the case-law.
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Last modified: 2018-11-27 03:06:42