Projeto de lei (ordinário) de iniciativa do Senador Francisco Dornelles, já aprovado pelo Senado, que aperfeiçoa a técnica da não cumulatividade do IPI, COFINS e PIS/PASEP. É proposto o princípio do crédito financeiro, segundo o qual todo e qualquer bem adquirido pela empresa para emprego em sua atividade produtiva e que tenha sido tributado ensejará o crédito correspondente.
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