Data: 13/05/1982 Fonte: Martins, Ives Gandra da Silva. Direito econômico e tributário: comentários e pareceres. São Paulo: Resenha Tributária, 1982. p. 134-167 Consulta: Pergunta a consulente, inicialmente, se procede a autuação fiscal. Se improcedente, indaga sobre a forma de cálculo…
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