Applying a later law that is more favorable to the taxpayer on an infraction, under the conditions set by law and without extending to every tax situation indiscriminately.
Legal reference: National Tax Code (Código Tributário Nacional), art. 106.
Sign up to be notified when we publish new content on Brazilian social security law.
We use cookies to improve your browsing experience. By continuing, you agree to our Privacy Policy.
Manage your cookie preferences below:
Essential cookies enable basic functions and are required for the site to work properly.
Learn more in our Privacy Policy e Privacy Policy.