Modulação de efeitos em matéria tributária: análise quanto aos fundamentos constitucionais, à estrutura normativa e às possibilidades de aplicação
The object of study of this dissertation is the institution of modulation effects, provided by the Article 27 of Brazilian Federal Law n. 9.868/99, when applied in tax matters. The problem arises from the fact that taxpayers' rights are recognized as a fundamental right, which is why a consider...
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| Language: | Portuguese |
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Universidade Federal de Alagoas
2016
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| Online Access: | http://www.repositorio.ufal.br/handle/riufal/1245 |