Emenda Constitucional n. 103, de 2019, e os Limites do Poder Regulamentar

Autor:	Leonardo Aguirra de Andrade
Rok vydání:	2020
Předmět:	Constitutional amendment Net income Political science Law Normative General Medicine Principle of legality
Zdroj:	Revista Direito Tributário Atual. 46:256
ISSN:	2595-6280
DOI:	10.46801/2595-6280-rdta-46-11
Popis:	This study aims to analyze the application of the principles of legality to the increase in the Social Contribution on Net Income (CSLL) rate, promoted by art. 32 of Constitutional Amendment (EC) No. 103, dated 11.19.2019, and regulated by Normative Instruction No. 1.925, dated 02.19.2020, and No. 1.942, dated 04.27.2020, issued by Brazilian tax authorities.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f4de66141062ce4ddffb5f5bb851eb11 https://doi.org/10.46801/2595-6280-rdta-46-11 Zobrazit plný text záznamu