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Anistia ou armadilha? riscos e benefícios da lei de ‘repatriação’ sob a ótica da cooperação jurídica internacional
(Universidade Federal de Santa Maria, 2016-12-13)
The Law 13.254/16 established the Special Regime of Foreign Exchange and Tax
Regularization (RERCT), which offered the possibility of regularization of riches,
assets and rights that were abroad without declaration for ...
A defesa do executado no processo de execução fiscal
(Universidade Federal de Santa Maria, 2014-12-11)
This monograph has as objective the study of the tax enforcement process, focusing on the defense of the defendant. The introduction presents the theme that will be object of study and discusses the reasons why it is ...
A desjudicialização da cobrança de tributos: a transação como meio alternativo para recuperação do crédito tributário pela Fazenda Pública
(Universidade Federal de Santa Maria, 2023-07-12)
This paper deals to analyze the transaction in tax matters as an alternative means for
the recovery of public credit. In the first chapter, the historical evolution of the duty to tax
was addressed, from Absolutism to ...