THE SUSPENSION OF THE COLLECTION OF INTEREST ON LATE PAYMENTS IN THE FISCAL ADMINISTRATIVE PROCESS AFTER THE TRANSACTION OF THE TERM DETAILED IN ARTICLE 24 OF LAW Nº. 11.457/2007
This text is a brief reflection on the demand for late payment interest in the course of the tax administrative process after the expiry of the legal period of 360 days that art. 24 of Law No. 11,457 / 07 grants for the Public Administration to make a decision on the defenses presented by taxpayers...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade do Estado do Rio de Janeiro
2020-09-01
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| Series: | Revista Eletrônica de Direito Processual |
| Subjects: | |
| Online Access: | https://www.e-publicacoes.uerj.br/index.php/redp/article/view/50800/33444 |