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
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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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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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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/article |
format |
article |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
Revista Direito Tributário Atual: RDTA, São Paulo, n. 49, p. 127-183, set./dez. 2021. |
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https://bdjur.stj.jus.br/jspui/handle/2011/163722 |
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Revista Direito Tributário Atual: RDTA, São Paulo, n. 49, p. 127-183, set./dez. 2021. |
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https://bdjur.stj.jus.br/jspui/handle/2011/163722 |
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