It was a pretty gloomy, rainy, and cold end to spring and it seemed to be affecting everyone and their moods. The office was full of complaints about the weather, and anticipation for better, warmer days. I know I wasn't the only one who was grateful when
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
