The inadequacy of article 185 of the National Tax Code to constitutional principles
Keywords:
tax, fraud, sale, constitution, violationAbstract
This article aims to stimulate the debate regarding the absolute presumption of fraud allegedly perpetrated by taxpayers related to a annotated tax debt, and the inadequacy of the rule of article 185 of the National Tax Code, which collides with article 5º, subsection XXXV, of the Constitution.
References
ALEX ANDRE, Ricardo. Direito tributário esquematizado. 5. ed. Rio de Janeiro: Forense; São Paulo: Método, 2011.
MACHADO, Hugo de Brito. Comentários ao Código Tributário Nacional. São Paulo: Atlas, 2005, v. 3
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