We're into the final days of revealing the shortlist and winner of our #DiscoverNationalParks photo competition. This image by Sam Walker taken in @northumberlandnationalpark was shortlisted with commendation by the judges. Sam says: "We awoke at 4am to w
Para constituir o crédito tributário a autoridade Fiscal utiliza-se do lançamento, assim entendido como procedimento administrativo tendente a verificar a ocorrência do fato gerador da obrigação correspondente, determinar a matéria tributável, calcular o
