A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court

Detalhes bibliográficos
Autor(a) principal: Ferreira Neto, Arthur M.
Data de Publicação: 2021
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Institucional do STJ
Texto Completo: https://bdjur.stj.jus.br/jspui/handle/2011/163722
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spelling Ferreira Neto, Arthur M.2022-04-25T19:04:39Z2022-04-25T19:04:39Z2021Revista Direito Tributário Atual: RDTA, São Paulo, n. 49, p. 127-183, set./dez. 2021.https://bdjur.stj.jus.br/jspui/handle/2011/163722Submitted by phemiran@stj.jus.br (phemiran@stj.jus.br) on 2022-04-19T19:36:32Z No. of bitstreams: 2 6.cobranca_antecipada_diferencial_ferreira.pdf: 1825259 bytes, checksum: df4dc841c1f2aacbd182081a445ca0ea (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Approved for entry into archive by Stephanie Moira (rsmoira@stj.jus.br) on 2022-04-25T19:04:39Z (GMT) No. of bitstreams: 2 6.cobranca_antecipada_diferencial_ferreira.pdf: 1825259 bytes, checksum: df4dc841c1f2aacbd182081a445ca0ea (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Made available in DSpace on 2022-04-25T19:04:39Z (GMT). No. of bitstreams: 2 6.cobranca_antecipada_diferencial_ferreira.pdf: 1825259 bytes, checksum: df4dc841c1f2aacbd182081a445ca0ea (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2021Instituto Brasileiro de Direito TributárioA cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme CourtA cobrança antecipada de diferencial de alíquota de Imposto sobre Circulação de Mercadorias e Serviços (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do Superior Tribunal Federalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleporreponame:Repositório Institucional do STJinstname:Superior Tribunal de Justiça (STJ)instacron:STJinfo:eu-repo/semantics/openAccessORIGINAL6.cobranca_antecipada_diferencial_ferreira.pdf6.cobranca_antecipada_diferencial_ferreira.pdfapplication/pdf1825259http://10.15.0.85:8080/jspui/bitstream/2011/163722/1/6.cobranca_antecipada_diferencial_ferreira.pdfdf4dc841c1f2aacbd182081a445ca0eaMD51LICENSElicense.txtlicense.txttext/plain1239http://10.15.0.85:8080/jspui/bitstream/2011/163722/2/license.txtc9b4c351324448672315a00808efb725MD52TEXT6.cobranca_antecipada_diferencial_ferreira.pdf.txt6.cobranca_antecipada_diferencial_ferreira.pdf.txttext/plain202319http://10.15.0.85:8080/jspui/bitstream/2011/163722/3/6.cobranca_antecipada_diferencial_ferreira.pdf.txt84b82b9a4c69deddf967e77d574d2b4fMD532011/1637222022-04-26 00:34:48.451oai:localhost: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ório Institucionalhttps://bdjur.stj.jus.br/jspui/PUBhttps://bdjur.stj.jus.br/oai/requestbdjur@stj.jus.bropendoar:2022-04-26T03:34:48Repositório Institucional do STJ - Superior Tribunal de Justiça (STJ)false
dc.title.pt_BR.fl_str_mv A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
dc.title.alternative.pt_BR.fl_str_mv A cobrança antecipada de diferencial de alíquota de Imposto sobre Circulação de Mercadorias e Serviços (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do Superior Tribunal Federal
title A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
spellingShingle A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
Ferreira Neto, Arthur M.
title_short A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
title_full A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
title_fullStr A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
title_full_unstemmed A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
title_sort A cobrança antecipada de diferencial de alíquota de ICMS (“DIFAL Antecipatório”) e o dever de coerência no julgamento do Tema n. 517 de RG do STF = The charging in advance of differential rate of tax on goods and services (so-called ICMS “antecipatory DIFAL”) and the duty of coherence in the ruling of the Theme n. 517 of general repercussion of the Supreme Court
author Ferreira Neto, Arthur M.
author_facet Ferreira Neto, Arthur M.
author_role author
dc.contributor.author.fl_str_mv Ferreira Neto, Arthur M.
publishDate 2021
dc.date.issued.fl_str_mv 2021
dc.date.accessioned.fl_str_mv 2022-04-25T19:04:39Z
dc.date.available.fl_str_mv 2022-04-25T19:04:39Z
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dc.identifier.citation.fl_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 49, p. 127-183, set./dez. 2021.
dc.identifier.uri.fl_str_mv https://bdjur.stj.jus.br/jspui/handle/2011/163722
identifier_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 49, p. 127-183, set./dez. 2021.
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