Longo RFS, Miranda TC. Unconstitutionality of the Isolated Fine Set Forth in Paragraph 17 of Article 74 of the Law nº 9.430/1996 even after the Modifications Introduced by Law nº 12.844/2013 and nº 13.097/2015: Improper Restriction of the Taxpayer’s Right to Claim the Tax Credits’ Offset Request. RDTA [Internet]. 2015 Jun. 1 [cited 2024 Jul. 3];(33):312-26. Available from: https://revista.ibdt.org.br/index.php/RDTA/article/view/130