Filling Gaps in Tax Legislation
Using the criteria set by law to fill a gap when no express provision exists, without allowing a tax to be created by analogy.
Legal reference: National Tax Code (Código Tributário Nacional), art. 108.
Using the criteria set by law to fill a gap when no express provision exists, without allowing a tax to be created by analogy.
Legal reference: National Tax Code (Código Tributário Nacional), art. 108.
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