Resolução nº 71/2005 do Senado Federal e crédito-prêmio de IPI

Authors

  • Clèmerson Merlin Clève
  • Melina Breckenfeld Reck
  • Alessandra Ferreira Martins

DOI:

https://doi.org/10.21056/aec.v6i23.437

Keywords:

Imposto sobre produtos industrializados (IPI), Brasil, Crédito tributário, Crédito-prêmio de IPI

Abstract

O artigo discute se o Senado Federal, ao editar a Resolução nº 71/2005, extrapolou a sua competência constitucional para expedi-la e, assim, reconhecer a permanência do crédito-prêmio de IPI após junho de 1983

Author Biography

  • Clèmerson Merlin Clève

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Published

2007-01-23

Issue

ano 6, n. 23 (2006)

Section

Artigos

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How to Cite

CLÈVE, Clèmerson Merlin; RECK, Melina Breckenfeld; MARTINS, Alessandra Ferreira. Resolução nº 71/2005 do Senado Federal e crédito-prêmio de IPI. A&C - Revista de Direito Administrativo & Constitucional, Belo Horizonte, v. 6, n. 23, p. 53–57, 2007. DOI: 10.21056/aec.v6i23.437. Disponível em: https://revistaaec.com/index.php/revistaaec/article/view/437. Acesso em: 19 apr. 2025.