Our anniversary was not perfect, so is our relationship. What makes it perfect though is that inspite of the fights that we have, the misunderstandings, and the trials, you and I, we sort things out and fix what is wrong.
It has been a year of surprises,
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