English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The present article analyzes the requirement of a previous supplementary law for the implementation and levy of the difference between ICMS domestic and interstate rates on interstate operations with final consumer. From the examination of the Brazilian Constitution, Supplementary Law n. 87/96, legal literature and court precedents, we seek to demonstrate, on the one hand, that there is no supplementary law requirement for regulation of such matter and, on the other hand, we seek to overcome the assumptions that the aforementioned supplementary law was silent as regards the difference between ICMS rates and that it would appear to be a new taxable event. RDTA 46 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Atual Current Issues of Tax Law Review ISSN: 1415-8124 /e-ISSN: 2595-6280 26 JORGE, Alexandre Teixeira. Aspectos Controvertidos do Diferencial de Alíquotas do ICMS: a Questão da Reserva de Lei Complementar. Revista Direito Tributário Atual, n.46. p. 25-44. São Paulo: IBDT, 2o semestre 2020. Quadrimestral