Data: 14/09/1999 Fonte: Revista Dialética de Direito Tributário, n. 53, fev. 2000. p. 119-129; Revista de Direito Administrativo, n. 219, jan. 2000. p. 400-412 Consulta: Consulta sobre seu enquadramento na hipótese da letra “b” do artigo 12 do D.L. 406/68,…
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