Moreira AM, Antunes PHN. TAXATION OF LATE PAYMENT FEES CALCULATED BASED ON THE SELIC INDEX, FOR DEPOSITS AND TAX REFUNDS: THE DIFFERENCE BETWEEN INTEREST AND MONETARY UPDATE AND THE PERIOD OF ZERO PIS/COFINS RATE ON FINANCIAL INVESTMENT INCOME . RDTA [Internet]. 2021 Jan. 1 [cited 2024 May 19];(47):52-7. Available from: https://revista.ibdt.org.br/index.php/RDTA/article/view/1161