Decisões do STJ e STF devem orientar conceitos da reforma tributária por Hamilton Dias de Souza e Daniel Corrêa Szelbracikowski publicado por Conjur (2019). “…O que precisa ficar claro para a sociedade é que alteração de conceitos quase sempre resulta em insegurança jurídica. Por isso, a reforma deve ser pontual para resolver os problemas existentes e, ao mesmo tempo, preservar conceitos que, ao longo dos anos, foram interpretados pela jurisprudência…”
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