Competência compartilhada na emenda constitucional nº 132/2023 (Reforma Tributária) por Leandro Tripodi publicado por Revista Tributária e de Finanças Públicas (2023). A Emenda Constitucional Nº 132/2023 (Reforma Tributária) criou o Imposto sobre Bens e Serviços, de competência compartilhada entre…
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