Mensagem de Ângelo de Angelis sobre Substituição Tributária. “O problema é que ao vincular o imposto às características (físicas) do produto e não ao valor da transação (como o é em todos os IVA existentes em outros países), a ST introduz forte complexidade no sistema, tornando-o praticamente ‘infiscalizável’ com riscos crescentes de evasão sistêmica…”
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