Assunto em inglês
Ability-to-pay principle
1
Controversies
1
Economic order
1
Evolution of case law
1
Fundamentals
1
ICMS tax collection by substitution
1
Improvement of tax substitution method
1
Not necessary
1
Power to tax
1
Precedent of Supreme Court
1
Presumed prices
1
Price lower than the originally estimated price serving as base for ICMS tax collection by substitution
1
Progressive tax substitution
1
Progressive taxation
1
Refund of ICMS
1
State intervention
1
Tax evasion
1
Tax substitution method
1
Tax system
1