A al??quota m??nima de ISS e as isen????es onerosas

Tesis

Fecha

2018-10-24

Registro en:

http://repositorio.ufba.br/ri/handle/ri/27798

http://repositorioslatinoamericanos.uchile.cl/handle/2250/2721149

Autor

Oliveira, Virg??nia Santana Corr??a

Institución

Universidade Federal da Bahia (Brasil)

Resumen

Materias

Compet??ncia tribut??ria municipal

Conflitos de al??quota

Isen????o onerosa

Princ??pio da irretroatividade da lei

Municipal tax power

Conflict of rates

Tax exemptions granted to taxpayers under certain conditions

Principle of non-retroactivity of the law

Imposto sobre servi??os

Compet??ncia tribut??ria

Power of taxation

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