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This work has the objective to analyze the legal nature of the storage product (consideration) from the provision of municipal public service of sanitation (water supply and sewage) and its budget classification, demonstrating the impossibility of accounting for such revenue as tax revenue able to compose the value of the transfer (twelfth) due to the City Councils.

revista eletrônica sapere aude

Duodécimo do legislativo municipal: da impossibilidade de contabilização do produto da arrecadação da prestação de serviço público de saneamento básico para sua formação