No Declared Offsetting
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1. Tax offsetting: critical analyze to the restrictions imposed by the 3, of art. 74 of Federal Law n 9.430/1996 / Compensação tributária: análise crítica às limitações previstas no 3 do art. 74 da Lei Federal n 9.430/1996
The purpose of this work is to analyze the tax offsetting institute as a mechanism of extinguishment of the tax obligation of the taxpayer and his debit before the tax authorities. The offsetting rule prescribes the calculation relationship, extinguishing the tax obligation of the taxpayer and his debit relation with the tax authorities. In the end, the purp
Publicado em: 2010