RESPONSABILIDADE TRIBUTÁRIA DO TRANSPORTADOR MARÍTIMO
This article studies the tax liability of the maritime carrier under Brazilian law, applying the constitutional limits for the definition of tax liability in the analysis of the constitutionality of art. 32, I, of Decree-Law No. 37/1966.
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2023 |
| Country: | Brasil |
| Institution: | Maritime Law Academy |
| Repository: | Revista de Direito e Negócios Internacionais da Maritime Law Academy |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs.emnuvens.com.br:article/104 |
| Online Access: | https://mlawreview.emnuvens.com.br/mlaw/article/view/104 |
| Access Level: | Open access |
| Keyword: | tributos aduaneiros responsabilidade tributária transporte marítimo transportador armador NVOCC customs duties tax liability maritime shipping carrier shipowner |
| Summary: | This article studies the tax liability of the maritime carrier under Brazilian law, applying the constitutional limits for the definition of tax liability in the analysis of the constitutionality of art. 32, I, of Decree-Law No. 37/1966. |
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