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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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Institución: | Maritime Law Academy |
| Repositorio: | Revista de Direito e Negócios Internacionais da Maritime Law Academy |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.emnuvens.com.br:article/104 |
| Acceso en línea: | https://mlawreview.emnuvens.com.br/mlaw/article/view/104 |
| Access Level: | acceso abierto |
| Palabra clave: | tributos aduaneiros responsabilidade tributária transporte marítimo transportador armador NVOCC customs duties tax liability maritime shipping carrier shipowner |
| Sumario: | 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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