Spotted Eagle Owl.
Also, not a bird one would expect to see awake in broad daylight, but this little guy was just gorgeous, as he said guarding his nest which was cleverly constructed in the fork of an old Camelthorn Tree (aka: Erioloba.vachellia)
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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
