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The nonprofit sector benefits from tax exemptions, depending on the nature of the organisations and the income source. Marking the exemption limits defined by articles 10.º and 11.º of the Corporate Income Tax Code has been the subject of several interpretations by the Tax Authority and judicial decisions. The problems identified are related to the diversity of activities pursued and their accessory or main character., Os rendimentos das entidades do setor não lucrativo beneficiam de isenções fiscais que diferem consoante a natureza das entidades e da atividade que os geram. A delimitação do espaço de isenção definido nos artigos 10.º e 11.º do Código do Imposto sobre o Rendimento das Pessoas Coletivas tem sido objeto de diversas interpretações vinculativas por parte da Autoridade Tributária e Aduaneira e de decisões judiciais. Os problemas identificados decorrem da diversidade das atividades prosseguidas e do seu caráter acessório ou principal.

O presente texto procura dar a conhecer algumas dimensões jurídico-normativas atinentes às fontes do denominado "Direito da contabilidade", procurando averiguar se é possível falar-se num verdadeiro sistema. Assumindo-se que a contabilidade dificilmente prescinde do Direito e da obrigatoriedade que apenas este consegue fornecer, constatar-se-á que os valores da fiabilidade e comparabilidade da informação financeira conferirão unidade a todo o agregado normativo. Desdobrar-se-ão as fontes e as normas considerando a sua proveniência internacional, europeia e interna e, após isso, elencar-se-ão algumas patologias do sistema de fontes. Por fim, procuram alinhar-se algumas conclusões e alguns desafios que se colocam a este importante ramo de Direito.

The main purpose of this text is to demonstrate the fundamental importance and the centrality and the influence of the taxable event in the tax law relations. After establishing that the taxable event is placed on the center of these relations from the beginning, the author states that it shapes the structure of those relations and influences, on a consistent and decisive way, their development. In order to achieve the real importance of this concept it is mandatory to distinguish between the tax event and the tax act. The tax event occurs by the action or inaction of the taxpayer's generating the statutory incidence. His legitimacy lays directly on the constitutional law. On the other hand, the tax act is generated by the administration, according to the administrative law commands. Based on the centrality of the taxable event, the author stresses the limited contemplation by the judicial decisions of that unique position in two situations: the consideration of retroactive taxes by the Portuguese Constitutional Court and the admission of nullity of tax acts by the Portuguese Supreme Administrative Court., Neste artigo procura-se demonstrar a importância fundamental da centralidade do facto tributário nas relações do direito fiscal. Assim, após localizar o facto tributário na constituição e desenvolvimento dessas relações, o autor salienta a importância da distinção entre o facto tributário da responsabilidade do contribuinte, que gera o imposto e tem por suporte o direito constitucional, e o acto tributário da responsabilidade da administração, que administra o imposto e tem por suporte o direito administrativo. Com base nessa centralidade, aborda a sua consideração limitada pela jurisprudência em duas situações: na consideração de impostos retroactivos pelo Tribunal Constitucional e na admissão de actos tributários nulos pelo Supremo Tribunal Administrativo.

UIDB/00183/2020 UIDP/00183/2020 Este artigo, centrado em perpectivas teóricas que evidenciam a importância do contexto para a análise plurissemiótica dos textos, objetiva mostrar de que forma a obscuridade linguístico-textual neles presente, pode vir a comprometer a segurança jurídica dos contribuintes tributários. De forma a atender essa finalidade, foram selecionados textos normativos de cunho fiscalista em contexto português. Análises efetuadas atestam que essa obscuridade é decorrente da presença tanto da vagueza conceitual, quanto de aspectos relacionados à textualidade (coesão e coerência), ratificando a relevância dos estudos linguísticos pelos operadores do Direito This paper, focused on theoretical perspectives that highlights the importance of context for the analysis of multimodal texts, aims at showing how the textual-linguistic obscurity can compromise the legal certainty of tax payers. In order to achieve this purpose, we selected normative texts of a fiscal nature in the Portuguese context. Theanalysis carried out attests that such obscurity is due to the presence of both conceptual vagueness and aspects related to textuality (cohesion and coherence), ratifying the relevance of linguistic studies by legal operators. publishersversion published

Dissertação de mestrado em Direito, área Jurídico-Fiscais Exame público realizado em 19 de maio de 2023, às 17h30 Este trabalho tem como objetivo analisar e estudar a evolução das criptomoedas em Portugal, comparando com outros países e estados-membros da UE, enfatizando a questão da tributação, e abordando sumariamente outras questões relevantes. Proceder-se-á a uma análise minuciosa dos conceitos inerentes e relacionados com as criptomoedas, para a respetiva análise fiscal dos rendimentos obtidos com os criptoativos. Para além disso, importa dizer que são considerados os princípios fundamentais do direito fiscal, bem assim como será abordado um breve enquadramento ao nível da tributação ou não, destes criptoativos. Utilizando assim o direito comparado para expor a regulação destas matérias noutros países e consequentemente analisar a sua evolução. This work aims to analyse and study the evolution of cryptocurrencies in Portugal, comparing with other EU countries and member states, emphasizing the issue of taxation, and briefly addressing other relevant issues. A thorough analysis of the concepts inherent and related to cryptocurrencies will be carried out, for the respective tax analysis of the income obtained with cryptoassets. In addition, it is important to say that the fundamental principles of tax law are considered, as well as a brief framework regarding the taxation or not these cryptoassets. Thus using comparative law to expose the regulation of these matters in other countries and consequently analyse their evolution.

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No presente texto, trazemos um conjunto de reflexões respeitantes ao contencioso tributário português, aqui entendido (simplificadamente) no sentido de conjunto de meios de defesa que os contribuintes podem, em tribunal, acionar contra o fisco. Após a sinalização exemplificativa das suas debilidades (com especial relevo para o excessivo animus litigandi), adiantam-se algumas propostas que, principalmente a longo prazo, podem contribuir para a sua melhoria. A falta de cultura de Estado de Direito encontra-se no centro das nossas preocupações.

Num contexto de crescente movimento e progressiva especialização de vários segmentos de mercado, passou a denotar-se um incessante recurso a figuras tributárias de base comutativa, mas cujo perfil não correspondia exatamente ao das taxas. Na realidade, temos assistido nos últimos anos a um crescimento exponencial de contribuições financeiras, que elevam substancialmente a carga fiscal das empresas. Num primeiro momento, abordaremos os conceitos de imposto, taxa e contribuição financeira, com especial enfoque ao quadro da jurisprudência do Tribunal Constitucional. Posteriormente, tendo por base os referidos conceitos, abordaremos à análise da natureza jurídica de dois tributos em especial: a taxa de segurança alimentar mais e a contribuição sobre o setor bancário. Por fim, tentaremos expor quais são as consequências para as empresas, nomeadamente para os sujeitos passivos dos tributos em causa, designadamente qual o impacto provocado em sede IRC, agravamento de custos, cumprimento da sua finalidade e respeito aos princípios de política fiscal. É nossa intenção trazer um contributo singelo para a temática das contribuições financeiras, que em nosso entendimento está envolvida num universo de questões que merecem reflexões cuidadas, em face das suas particularidades no plano constitucional. In a context of increasing movement and progressive specialization of various market segments, it started to show a relentless resort to commutative-based tax figures, but which profile did not exactly match that of rates. In fact, in recent years we have seen an exponential growth in financial contributions, which substantially increase the tax burden of companies. Initially, we will approach the concepts of tax, rate and financial contribution, with special focus on the jurisprudence framework of the Constitutional Court. Subsequently, based on these concepts, we will address the analysis of the legal nature of two taxes in particular: the food security + (plus) tax and the contribution over the banking sector. Finally, we will explain what the consequences for companies are, namely for the taxpayers of the taxes mentioned above, in particular the impact caused within the Corporate Income Tax, cost increase, fulfillment of its purpose and respect for the principles of fiscal policy. It is our intention to bring a simple addition to the theme of financial contributions, which in our understanding is involved in a myriad of issues that deserve careful reflection, in view of its specifications at a constitutional level.

Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2021-03-15T11:22:15Z No. of bitstreams: 1 ulfd145304_tese.pdf: 825580 bytes, checksum: eadd3a8686917bdcbb099b7cfc2eb1f6 (MD5) Made available in DSpace on 2021-03-15T11:22:37Z (GMT). No. of bitstreams: 1 ulfd145304_tese.pdf: 825580 bytes, checksum: eadd3a8686917bdcbb099b7cfc2eb1f6 (MD5) Previous issue date: 2020-10-29

Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2021-03-15T15:01:58Z No. of bitstreams: 1 ulfd145308_tese.pdf: 1358554 bytes, checksum: da6d0ef2563415fc585475cd3a3c5276 (MD5) Made available in DSpace on 2021-03-15T15:02:10Z (GMT). No. of bitstreams: 1 ulfd145308_tese.pdf: 1358554 bytes, checksum: da6d0ef2563415fc585475cd3a3c5276 (MD5) Previous issue date: 2020-10-29

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Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2021-01-19T15:17:08Z No. of bitstreams: 1 ulfd145229_tese.pdf: 1910817 bytes, checksum: 9f41595566c11e78e9c6b248221d6b29 (MD5) Made available in DSpace on 2021-01-19T15:17:37Z (GMT). No. of bitstreams: 1 ulfd145229_tese.pdf: 1910817 bytes, checksum: 9f41595566c11e78e9c6b248221d6b29 (MD5) Previous issue date: 2020-10-01

Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2021-01-13T15:14:43Z No. of bitstreams: 1 ulfd145111_tese.pdf: 1638817 bytes, checksum: 7461ce3714c58818eb73f818197e06c5 (MD5) Made available in DSpace on 2021-01-13T15:15:01Z (GMT). No. of bitstreams: 1 ulfd145111_tese.pdf: 1638817 bytes, checksum: 7461ce3714c58818eb73f818197e06c5 (MD5) Previous issue date: 2020-10-01

Com a crise petrolífera Angola começou a sentir as repercussões na economia e teve de adotar um plano de diversificação de economia que continha um conjunto diversificado de metas: diminuir a dependência económica e financeira do petróleo, aumentar e diversificar as exportações, diminuir as importações, aumentar a produção para um mercado doméstico em crescimento e reforma no sistema fiscal. Os rendimentos de trabalho são tributados em sede do Imposto sobre o Rendimento de Trabalho (IRT), os rendimentos do capital são tributados em sede de Imposto sobre Aplicação de Capitais e do Imposto Predial Urbano. O lucro das atividades industriais e empresariais é aplicável o Imposto Industrial. Numa primeira fase de tributação de consumo foi implementado o Regulamento do Imposto de Consumo, mas este imposto teve pouca duração pois não se adequou à estrutura socioeconómica angolana. O IVA entra em vigor no dia 1 de outubro e veio suprir as lacunas que o Imposto de Consumo trazia. As regras do CIVA aplicam-se com caráter obrigatório desde 1 de outubro de 2019 aos sujeitos passivos cadastrados na Repartição Fiscal dos Grandes Contribuintes. Para os sujeitos passivos cadastrados nas outras Repartições Fiscais prevê-se um regime transitório, que estão sujeitos a uma tributação simplificada. Por fim temos como figura marcante do sistema tributário de Angola as Linhas Gerais do Executivo para a Reforma Tributária, aprovadas pelo Decreto Presidencial n.º 50/11, de 15 de março, a celebração de Convenções de Dupla Tributação constituiu um dos objetivos da mais recente Reforma Tributária angolana. With the oil crisis Angola began to feel the repercussions on the economy and Angola had to adopt an economic diversification plan that contained a diversified set of goals: reduce economic and financial dependence on oil, increase and diversify exports, decrease imports, increase production for a growing domestic market and reform the tax system. Income from employment is taxed under the Labour Income Tax (IRT), income from capital is taxed under the Capital Investment Tax and the Urban Property Tax. Profit from industrial and business activities are subject to Industrial Tax. In a first phase, the Consumer Tax Regulation was implemented, but this tax was short-lived because it did not adapt to the Angolan socio-economic structure. VAT was implemented in Angola on October 1st, 2019. The VAT came to fill the gaps that the IC had. The CIVA rules are mandatory since October 1st, 2019 for taxpayers registered with the Tax Office of Large Taxpayers and for imports of goods. For taxpayers registered with the other Tax Offices, a transitional regime is provided for, which are subject to simplified taxation. Finally, we have as a striking figure in Angola's tax system the Executive's General Guidelines for Tax Reform, approved by Presidential Decree no. 50/11 of 15 March, the celebration of Double Taxation Conventions was one of the objectives of the most recent Angolan Tax Reform.

Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2020-10-09T11:14:11Z No. of bitstreams: 1 ulfd144244_tese.pdf: 1020509 bytes, checksum: b6b796ee02c9a86da556985da40f4e2b (MD5) Made available in DSpace on 2020-10-09T11:14:47Z (GMT). No. of bitstreams: 1 ulfd144244_tese.pdf: 1020509 bytes, checksum: b6b796ee02c9a86da556985da40f4e2b (MD5) Previous issue date: 2020-07-27

All over the world, nation states are striving with the challenge to regulate the legal relations in an exceptional, uncertain and volatile scenario of social isolation and economic deterioration. In this context, the comparative analysis of labor and fiscal legislative measures adopted by countries that face these difficulties – objective of this work – proves to be an important tool for a critical review in law studies. Based on a review of the legislative measures adopted by Brazil and the four European Union member states most affected by the pandemic so far (Germany, Spain, France and Italy), this article seeks, in the end, to promote a systematic and consolidated legal framework from these jurisdictions, founded on a quantitative and qualitative methodology for researching, collecting, processing and reviewing data. Finally, it shall be demonstrated that, despite scale divergences of the adopted measures, all the analyzed jurisdictions share the same essential objectives in directing their legal regulations., Em todo o mundo, os estados nacionais têm-se deparado com o desafio de regular as relações jurídicas em um cenário excepcional, incerto e volátil de isolamento social e deterioração econômica. Nesse contexto, o estudo comparado de medidas de regulação laboral e fiscal adotadas por países que enfrentam essas dificuldades – objetivo deste trabalho – revela-se uma importante ferramenta de revisão crítica da ciência jurídica. Partindo de uma revisão das medidas legislativas adotadas pelo Brasil e pelos quatro Estados-Membros da União Europeia mais afetados pela pandemia até o momento (Alemanha, Espanha, França e Itália), este artigo buscará, ao fim, promover a organização de um cotejo sistemático e consolidado de informações dessas jurisdições, a partir de uma metodologia quantitativa e qualitativa de pesquisa, colheita, tratamento e revisão de dados. Por fim, pretende-se demonstrar que, apesar de divergências de escala das medidas adotadas, as jurisdições analisadas comungam dos mesmos objetivos essenciais no direcionamento de suas regulamentações.

Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2020-10-13T20:39:10Z No. of bitstreams: 1 ulfd144271_tese.pdf: 1861806 bytes, checksum: aa30471e3ecc91c56c6baa58475e82eb (MD5) Made available in DSpace on 2020-10-13T20:39:31Z (GMT). No. of bitstreams: 1 ulfd144271_tese.pdf: 1861806 bytes, checksum: aa30471e3ecc91c56c6baa58475e82eb (MD5) Previous issue date: 2020-07-13

Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2020-10-04T15:19:39Z No. of bitstreams: 1 ulfd144173_tese.pdf: 645292 bytes, checksum: c36471dfce93767560fb89227d1d8b36 (MD5) Made available in DSpace on 2020-10-04T15:20:01Z (GMT). No. of bitstreams: 1 ulfd144173_tese.pdf: 645292 bytes, checksum: c36471dfce93767560fb89227d1d8b36 (MD5) Previous issue date: 2020-07-13

Este artigo debruça-se sobre a tributação do rendimento das pessoas singulares em Portugal. Promover-se-á um olhar sobre a evolução do imposto sobre o rendimento (IRS) nas décadas anteriores à entrada em vigor do Código do IRS em 1989. Posteriormente, analisar-se-ão as continuidades dessa legislação face a um passado que se queria superar, em particular o cariz semi-dual do sistema de tributação dos rendimentos, que desafia os princípios da unicidade e progressividade fiscal inscritos na Constituição da República Portuguesa. Discutir-se-ão, por último, algumas soluções que poderiam introduzir maior justiça na tributação dos rendimentos de capital. This paper focuses on personal income taxation in Portugal. Firstly, the analysis focuses on the evolution of income tax prior do the IRS Code of 1989. Afterwards, we shed light on the continuities of the IRS reform with the previous tax system, namely its semi-dualist profile, which challenges the principles of unicity and progressivity of the Portuguese Constitution. Finally, we propose some policy orientations that could promote greater fairness in capital income taxation. Cet article se concentre sur l'impôt sur les revenus des personnes physiques au Portugal. Dans un premier temps, nous analyserons l'évolution de l'impôt sur le revenu (IR) dans les décennies précédant l'entrée en vigueur du Code de l'IR en 1989. Par la suite, nous examinerons les continuités de cette législation face à un passé à dépasser, en particulier la nature semi-duale du système d'impôt sur le revenu, qui remet en question les principes de l'unicité et de la progressivité fiscale inscrites dans la Constitution de la République portugaise. Finalement, nous discuterons certaines solutions qui pourraient introduire une plus grande justice dans la taxation des revenus du capital.

Submitted by Maria João Antunes (mariajoao@fd.ul.pt) on 2020-02-14T20:36:21Z No. of bitstreams: 1 ulfd140935_tese.pdf: 487764 bytes, checksum: db03b13ddaa3888e784bf3ee6b7c0515 (MD5) Made available in DSpace on 2020-02-14T20:36:30Z (GMT). No. of bitstreams: 1 ulfd140935_tese.pdf: 487764 bytes, checksum: db03b13ddaa3888e784bf3ee6b7c0515 (MD5) Previous issue date: 2020-01-31

Os Estados, porque são soberanos, têm o dever de proteger as suas populações. No presente texto, os autores abordam tal dever de proteger a partir de uma visão que não é frequentemente ensaiada: a do Direito fiscal. Partindo da clássica consideração das finalidades extrafiscais dos impostos, reflete-se sobre o dever estadual de proteção dos cidadãos, alargando a análise a outros atores, como a UE.

Submitted by rsmoira@stj.jus.br (rsmoira@stj.jus.br) on 2020-05-19T23:07:07Z No. of bitstreams: 2 seguranca_juridica_lei_saraiva.pdf: 665704 bytes, checksum: 57ebf80ac5f821f5c1107ac4f71089d9 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-05-20T18:00:22Z (GMT) No. of bitstreams: 2 seguranca_juridica_lei_saraiva.pdf: 665704 bytes, checksum: 57ebf80ac5f821f5c1107ac4f71089d9 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-05-20T18:00:22Z (GMT). No. of bitstreams: 2 seguranca_juridica_lei_saraiva.pdf: 665704 bytes, checksum: 57ebf80ac5f821f5c1107ac4f71089d9 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by jualmei@stj.jus.br (jualmei@stj.jus.br) on 2020-03-17T17:34:22Z No. of bitstreams: 2 medidas_provisorias_carvalho.pdf: 150184 bytes, checksum: da9bc24b67a26ac1c4675ea0e6f11bb3 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-07-02T01:55:50Z (GMT) No. of bitstreams: 2 medidas_provisorias_carvalho.pdf: 150184 bytes, checksum: da9bc24b67a26ac1c4675ea0e6f11bb3 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-07-02T01:55:50Z (GMT). No. of bitstreams: 2 medidas_provisorias_carvalho.pdf: 150184 bytes, checksum: da9bc24b67a26ac1c4675ea0e6f11bb3 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by tgoncalv@stj.jus.br (tgoncalv@stj.jus.br) on 2020-10-09T15:38:19Z No. of bitstreams: 2 cibernetica_juridica_entre_mcnaughton.pdf: 1753799 bytes, checksum: dd12da3c02eb48a7f6852751973ac558 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-10-13T19:37:55Z (GMT) No. of bitstreams: 2 cibernetica_juridica_entre_mcnaughton.pdf: 1753799 bytes, checksum: dd12da3c02eb48a7f6852751973ac558 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-10-13T19:37:55Z (GMT). No. of bitstreams: 2 cibernetica_juridica_entre_mcnaughton.pdf: 1753799 bytes, checksum: dd12da3c02eb48a7f6852751973ac558 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by tgoncalv@stj.jus.br (tgoncalv@stj.jus.br) on 2020-07-24T18:11:38Z No. of bitstreams: 2 ensaios_direito_tributario_yunes.pdf: 124536 bytes, checksum: a54bd49169680d801b04cfdf2b2fb27d (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-07-24T21:46:41Z (GMT) No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) ensaios_direito_tributario_yunes.pdf: 124536 bytes, checksum: a54bd49169680d801b04cfdf2b2fb27d (MD5) Made available in DSpace on 2020-07-24T21:46:41Z (GMT). No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) ensaios_direito_tributario_yunes.pdf: 124536 bytes, checksum: a54bd49169680d801b04cfdf2b2fb27d (MD5) Previous issue date: 2020

Submitted by Maria Fernanda Leite (leitem@stj.jus.br) on 2020-09-10T18:32:51Z No. of bitstreams: 2 economia_aplicada_direito_silva.pdf: 251624 bytes, checksum: f41fb0742876c8ede3d612b0d6226c3f (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-09-11T22:14:02Z (GMT) No. of bitstreams: 2 economia_aplicada_direito_silva.pdf: 251624 bytes, checksum: f41fb0742876c8ede3d612b0d6226c3f (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-09-11T22:14:02Z (GMT). No. of bitstreams: 2 economia_aplicada_direito_silva.pdf: 251624 bytes, checksum: f41fb0742876c8ede3d612b0d6226c3f (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-04-20T19:45:14Z No. of bitstreams: 2 nada_sobre_nos_coura.pdf: 419787 bytes, checksum: 4e669240c7681a8d251ca1a7d935c358 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by rsmoira@stj.jus.br (rsmoira@stj.jus.br) on 2020-04-23T21:17:03Z (GMT) No. of bitstreams: 2 nada_sobre_nos_coura.pdf: 419787 bytes, checksum: 4e669240c7681a8d251ca1a7d935c358 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-04-23T21:17:03Z (GMT). No. of bitstreams: 2 nada_sobre_nos_coura.pdf: 419787 bytes, checksum: 4e669240c7681a8d251ca1a7d935c358 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by Maria Fernanda Leite (leitem@stj.jus.br) on 2021-01-14T01:27:41Z No. of bitstreams: 2 transformacao_fundo_investimento_santos.pdf: 641093 bytes, checksum: a3191c250c6527abbc16ba3c9167c51b (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by Stephanie Moira (rsmoira@stj.jus.br) on 2021-01-25T19:17:02Z (GMT) No. of bitstreams: 2 transformacao_fundo_investimento_santos.pdf: 641093 bytes, checksum: a3191c250c6527abbc16ba3c9167c51b (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2021-01-25T19:17:02Z (GMT). No. of bitstreams: 2 transformacao_fundo_investimento_santos.pdf: 641093 bytes, checksum: a3191c250c6527abbc16ba3c9167c51b (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by jualmei@stj.jus.br (jualmei@stj.jus.br) on 2020-03-17T18:37:26Z No. of bitstreams: 2 relacao_juridica_tributaria_carvalho.pdf: 136582 bytes, checksum: eed85beafba3e3c95b744eb0f8eb3b46 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-07-02T02:06:11Z (GMT) No. of bitstreams: 2 relacao_juridica_tributaria_carvalho.pdf: 136582 bytes, checksum: eed85beafba3e3c95b744eb0f8eb3b46 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-07-02T02:06:11Z (GMT). No. of bitstreams: 2 relacao_juridica_tributaria_carvalho.pdf: 136582 bytes, checksum: eed85beafba3e3c95b744eb0f8eb3b46 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by tgoncalv@stj.jus.br (tgoncalv@stj.jus.br) on 2020-07-24T17:11:10Z No. of bitstreams: 2 desdobramentos_praticos_atual_pinheiro.pdf: 161990 bytes, checksum: 836c88da4586db0208d875cf20b55708 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-07-24T21:49:20Z (GMT) No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) desdobramentos_praticos_atual_pinheiro.pdf: 161990 bytes, checksum: 836c88da4586db0208d875cf20b55708 (MD5) Made available in DSpace on 2020-07-24T21:49:20Z (GMT). No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) desdobramentos_praticos_atual_pinheiro.pdf: 161990 bytes, checksum: 836c88da4586db0208d875cf20b55708 (MD5) Previous issue date: 2020

Submitted by tgoncalv@stj.jus.br (tgoncalv@stj.jus.br) on 2020-10-13T04:16:19Z No. of bitstreams: 2 moralidade_administrativa_percepcao_vasconcelos.pdf: 704612 bytes, checksum: 453024e02a056abb7f607bca74f52e79 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-10-14T14:34:52Z (GMT) No. of bitstreams: 2 moralidade_administrativa_percepcao_vasconcelos.pdf: 704612 bytes, checksum: 453024e02a056abb7f607bca74f52e79 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-10-14T14:34:52Z (GMT). No. of bitstreams: 2 moralidade_administrativa_percepcao_vasconcelos.pdf: 704612 bytes, checksum: 453024e02a056abb7f607bca74f52e79 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020

Submitted by rafaelrn@stj.jus.br (rafaelrn@stj.jus.br) on 2020-06-06T01:32:29Z No. of bitstreams: 2 consideracoes_torno_principios_mello.pdf: 626039 bytes, checksum: a7a280cd89c17f4ca43424e18dd4e7d4 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-06-15T21:11:18Z (GMT) No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) consideracoes_torno_principios_mello.pdf: 626039 bytes, checksum: a7a280cd89c17f4ca43424e18dd4e7d4 (MD5) Made available in DSpace on 2020-06-15T21:11:18Z (GMT). No. of bitstreams: 2 license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) consideracoes_torno_principios_mello.pdf: 626039 bytes, checksum: a7a280cd89c17f4ca43424e18dd4e7d4 (MD5) Previous issue date: 2020

Submitted by rafaelrn@stj.jus.br (rafaelrn@stj.jus.br) on 2020-07-28T01:52:29Z No. of bitstreams: 2 coisa_julgada_direito_zilveti.pdf: 186964 bytes, checksum: a768e2e30f107a19e64b2bd546b7d19c (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2020-07-28T14:03:19Z (GMT) No. of bitstreams: 2 coisa_julgada_direito_zilveti.pdf: 186964 bytes, checksum: a768e2e30f107a19e64b2bd546b7d19c (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Made available in DSpace on 2020-07-28T14:03:19Z (GMT). No. of bitstreams: 2 coisa_julgada_direito_zilveti.pdf: 186964 bytes, checksum: a768e2e30f107a19e64b2bd546b7d19c (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2020