Assunto em inglês
Progressive tax substitution
4
ICMS
3
Commercial companies
1
Complementation
1
Compliance costs
1
Controversies
1
Economic order
1
Effective tax burden
1
Evolution of case law
1
Fundamentals
1
ICMS tax collection by substitution
1
Improvement of tax substitution method
1
Neutrality
1
Not necessary
1
Precedent of Supreme Court
1
Presumed generator fact
1
Presumed prices
1
Price lower than the originally estimated price serving as base for ICMS tax collection by substitution
1
Refund of ICMS
1
Reimbursement
1
State intervention
1
Tax costs
1
Tax evasion
1
Tax practicality
1
Tax substitution method
1
Transaction costs
1