Tagliari RZ. Article 23 of Law n. 13.655/2018 and the Establishment of Transition Rules as Imposition of Legal Certainty in Tax Law. RDTA [Internet]. 2023 Mar. 21 [cited 2024 May 18];(48):401-26. Available from: https://revista.ibdt.org.br/index.php/RDTA/article/view/948