To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil
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Data de Publicação: | 2022 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Institucional do STJ |
Texto Completo: | https://bdjur.stj.jus.br/jspui/handle/2011/167133 |
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Teixeira, Alexandre Alkmim2022-08-02T18:52:22Z2022-08-02T18:52:22Z2022Revista Direito Tributário Atual: RDTA, São Paulo, n. 50, p. 27-46, 2022.https://bdjur.stj.jus.br/jspui/handle/2011/167133Submitted by lfisabel@stj.jus.br (lfisabel@stj.jus.br) on 2022-07-27T15:29:03Z No. of bitstreams: 2 3.split_split_payment_.pdf: 701609 bytes, checksum: 2116008681812d44f53c573eae0a88aa (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Approved for entry into archive by Stephanie Moira (rsmoira@stj.jus.br) on 2022-08-02T18:52:22Z (GMT) No. of bitstreams: 2 3.split_split_payment_.pdf: 701609 bytes, checksum: 2116008681812d44f53c573eae0a88aa (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Made available in DSpace on 2022-08-02T18:52:22Z (GMT). No. of bitstreams: 2 3.split_split_payment_.pdf: 701609 bytes, checksum: 2116008681812d44f53c573eae0a88aa (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2022Instituto Brasileiro de Direito TributárioTo split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleporreponame:Repositório Institucional do STJinstname:Superior Tribunal de Justiça (STJ)instacron:STJinfo:eu-repo/semantics/openAccessORIGINAL3.split_split_payment_.pdf3.split_split_payment_.pdfapplication/pdf701609http://10.15.0.85:8080/jspui/bitstream/2011/167133/1/3.split_split_payment_.pdf2116008681812d44f53c573eae0a88aaMD51LICENSElicense.txtlicense.txttext/plain1239http://10.15.0.85:8080/jspui/bitstream/2011/167133/2/license.txtc9b4c351324448672315a00808efb725MD52TEXT3.split_split_payment_.pdf.txt3.split_split_payment_.pdf.txttext/plain65702http://10.15.0.85:8080/jspui/bitstream/2011/167133/3/3.split_split_payment_.pdf.txtc9f96f71fe7f0b3cda683537124efb97MD532011/1671332022-08-31 21:04:05.373oai:localhost:2011/167133QW8gYXNzaW5hciBlIGVudHJlZ2FyIGVzdGEgbGljZW7Dp2EsIG8vYSBTci4vU3JhLiAoYXV0b3Igb3UgZGV0ZW50b3IgZG9zIGRpcmVpdG9zIGRlIGF1dG9yKToKCmEpIENvbmNlZGUgw6AgQkRKdXIgZSBhbyBDb25zw7NyY2lvIEJESnVyIG8gZGlyZWl0byBuw6NvLWV4Y2x1c2l2byBkZSByZXByb2R1emlyLCAgY29udmVydGVyIChjb21vIGRlZmluaWRvIGFiYWl4byksIGNvbXVuaWNhciBlL291IGRpc3RyaWJ1aXIgbyBkb2N1bWVudG8gZW50cmVndWUgKGluY2x1aW5kbyBvIHJlc3Vtby9hYnN0cmFjdCkgZW0gZm9ybWF0byBkaWdpdGFsIG91IGltcHJlc3NvIGUgZW0gcXVhbHF1ZXIgbWVpby4KCmIpIERlY2xhcmEgcXVlIG8gZG9jdW1lbnRvIGVudHJlZ3VlIMOpIG8gc2V1IHRyYWJhbGhvIG9yaWdpbmFsLCBlIHF1ZSBkZXTDqW0gbyBkaXJlaXRvIGRlIGNvbmNlZGVyIG9zIGRpcmVpdG9zIGNvbnRpZG9zIG5lc3RhIGxpY2Vuw6dhLiBEZWNsYXJhIHRhbWLDqW0gcXVlIGEgZW50cmVnYSBkbyBkb2N1bWVudG8gbsOjbyBpbmZyaW5nZSwgdGFudG8gcXVhbnRvIGxoZSDDqSBwb3Nzw612ZWwgc2FiZXIsIG9zIGRpcmVpdG9zIGRlIHF1YWxxdWVyIG91dHJhIHBlc3NvYSBvdSBlbnRpZGFkZS4KCmMpIFNlIG8gZG9jdW1lbnRvIGVudHJlZ3VlIGNvbnTDqW0gbWF0ZXJpYWwgZG8gcXVhbCBuw6NvIGRldMOpbSBvcyBkaXJlaXRvcyBkZSBhdXRvciwgZGVjbGFyYSBxdWUgb2J0ZXZlIGF1dG9yaXphw6fDo28gZG8gZGV0ZW50b3IgZG9zIGRpcmVpdG9zIGRlIGF1dG9yIHBhcmEgY29uY2VkZXIgw6AgQkRKdXIgZSBhbyBDb25zw7NyY2lvIEJESnVyIG9zIGRpcmVpdG9zIHJlcXVlcmlkb3MgcG9yIGVzdGEgbGljZW7Dp2EsIGUgcXVlIGVzc2UgbWF0ZXJpYWwgY3Vqb3MgZGlyZWl0b3Mgc8OjbyBkZSB0ZXJjZWlyb3MgZXN0w6NvIGNsYXJhbWVudGUgaWRlbnRpZmljYWRvcyBlIHJlY29uaGVjaWRvcyBubyB0ZXh0byBvdSBubyBjb250ZcO6ZG8gZG8gZG9jdW1lbnRvIGVudHJlZ3VlLiBBIEJESnVyIGUgbyBDb25zw7NyY2lvIEJESnVyIGlkZW50aWZpY2Fyw6EgbyBjbGFyYW1lbnRlIG8ocykgc2V1KHMpIG5vbWUocykgY29tbyBvKHMpIGF1dG9yKGVzKSBvdSBkZXRlbnRvcihlcykgZG9zIGRpcmVpdG9zIGRvIGRvY3VtZW50byBlbnRyZWd1ZSwgZSBuw6NvIGZhcsOjbyBxdWFscXVlciBhbHRlcmHDp8OjbywgcGFyYSBhbMOpbSBkYXMgcGVybWl0aWRhcyBwb3IgZXN0YSBsaWNlbsOnYS4KRepositório Institucionalhttps://bdjur.stj.jus.br/jspui/PUBhttps://bdjur.stj.jus.br/oai/requestbdjur@stj.jus.bropendoar:2022-09-01T00:04:05Repositório Institucional do STJ - Superior Tribunal de Justiça (STJ)false |
dc.title.pt_BR.fl_str_mv |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil |
title |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil |
spellingShingle |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil Teixeira, Alexandre Alkmim |
title_short |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil |
title_full |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil |
title_fullStr |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil |
title_full_unstemmed |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil |
title_sort |
To split or not to split: o split payment como mecanismo de recolhimento de IVA e seus potenciais impactos no Brasil = To split or not to split: split payment as a Vat Collection Mechanism and its potential impacts in Brazil |
author |
Teixeira, Alexandre Alkmim |
author_facet |
Teixeira, Alexandre Alkmim |
author_role |
author |
dc.contributor.author.fl_str_mv |
Teixeira, Alexandre Alkmim |
publishDate |
2022 |
dc.date.accessioned.fl_str_mv |
2022-08-02T18:52:22Z |
dc.date.available.fl_str_mv |
2022-08-02T18:52:22Z |
dc.date.issued.fl_str_mv |
2022 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Revista Direito Tributário Atual: RDTA, São Paulo, n. 50, p. 27-46, 2022. |
dc.identifier.uri.fl_str_mv |
https://bdjur.stj.jus.br/jspui/handle/2011/167133 |
identifier_str_mv |
Revista Direito Tributário Atual: RDTA, São Paulo, n. 50, p. 27-46, 2022. |
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Instituto Brasileiro de Direito Tributário |
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