Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional
| Autor(a) principal: | |
|---|---|
| Data de Publicação: | 2018 |
| Tipo de documento: | Capítulo de livro |
| Idioma: | por |
| Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
| Texto Completo: | https://hdl.handle.net/10438/28312 |
Resumo: | A presente análise tem por objeto as PECs que tenham como foco a instituição do Imposto sobre Valor Agregado ou Adicionado (IVA) no plano federal (IVA-F). O dispositivo utilizado para investigação foi o art. 153 da CRFB/1988, que trata dos impostos da União Federal. A partir da busca realizada, foram identificadas 28 PECs vinculando alguma modificação a este artigo. Destas 28, somente três delas preveem a criação de um IVA-F, a saber: i) PEC nº 31/2007, ii) PEC nº 382/2009 e iii) PEC nº 233/2008. |
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Fossati, GustavoEscolas::DIREITO RIO2019-10-14T12:08:25Z2019-10-14T12:08:25Z2018https://hdl.handle.net/10438/28312A presente análise tem por objeto as PECs que tenham como foco a instituição do Imposto sobre Valor Agregado ou Adicionado (IVA) no plano federal (IVA-F). O dispositivo utilizado para investigação foi o art. 153 da CRFB/1988, que trata dos impostos da União Federal. A partir da busca realizada, foram identificadas 28 PECs vinculando alguma modificação a este artigo. Destas 28, somente três delas preveem a criação de um IVA-F, a saber: i) PEC nº 31/2007, ii) PEC nº 382/2009 e iii) PEC nº 233/2008.FGV Direito RioIVAImpostoquestão tributáriaDireitoImposto sobre o valor agregadoImposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucionalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bookPartporreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessLICENSElicense.txtlicense.txttext/plain; charset=utf-84707https://repositorio.fgv.br/bitstreams/82d58c88-ede9-467b-b498-e60fc8b40382/downloaddfb340242cced38a6cca06c627998fa1MD52TEXTMiolo revisado e diagramado_Sem marcas-páginas-334-341.pdf.txtMiolo revisado e diagramado_Sem marcas-páginas-334-341.pdf.txtExtracted texttext/plain19399https://repositorio.fgv.br/bitstreams/695a7ced-9f09-410a-9aef-16a38865b9ec/downloadc97219dda4823c421c0fabfa9b81713bMD55THUMBNAILMiolo revisado e 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Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional |
| title |
Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional |
| spellingShingle |
Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional Fossati, Gustavo IVA Imposto questão tributária Direito Imposto sobre o valor agregado |
| title_short |
Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional |
| title_full |
Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional |
| title_fullStr |
Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional |
| title_full_unstemmed |
Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional |
| title_sort |
Imposto sobre Valor Agregado (IVA) In: Três Décadas de Reforma Constitucional |
| author |
Fossati, Gustavo |
| author_facet |
Fossati, Gustavo |
| author_role |
author |
| dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO RIO |
| dc.contributor.author.fl_str_mv |
Fossati, Gustavo |
| dc.subject.por.fl_str_mv |
IVA Imposto questão tributária |
| topic |
IVA Imposto questão tributária Direito Imposto sobre o valor agregado |
| dc.subject.area.por.fl_str_mv |
Direito |
| dc.subject.bibliodata.por.fl_str_mv |
Imposto sobre o valor agregado |
| description |
A presente análise tem por objeto as PECs que tenham como foco a instituição do Imposto sobre Valor Agregado ou Adicionado (IVA) no plano federal (IVA-F). O dispositivo utilizado para investigação foi o art. 153 da CRFB/1988, que trata dos impostos da União Federal. A partir da busca realizada, foram identificadas 28 PECs vinculando alguma modificação a este artigo. Destas 28, somente três delas preveem a criação de um IVA-F, a saber: i) PEC nº 31/2007, ii) PEC nº 382/2009 e iii) PEC nº 233/2008. |
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2018 |
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2018 |
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