Tax Analogy
Applying the solution for a similar situation to fill a gap in the legislation, without resulting in a demand for a tax that the law does not provide for.
Legal reference: National Tax Code (Código Tributário Nacional), art. 108.
Applying the solution for a similar situation to fill a gap in the legislation, without resulting in a demand for a tax that the law does not provide for.
Legal reference: National Tax Code (Código Tributário Nacional), art. 108.
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