Data: 18/03/1982 Fonte: Martins, Ives Gandra da Silva. Direito econômico e tributário: comentários e pareceres. São Paulo: Resenha Tributária, 1982. p. 111-131 Consulta: A consulente foi autuada pela fiscalização federal, entendendo os agentes do Erário estivesse configurada a figura do…
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