State Vat and Intermediate Products

from its Appearance in the Brazilian Legislation to its Definition by Brazilian Supreme Court

Authors

  • Luiz Henrique Renattini IBDT

Keywords:

State VAT, deduction, intermediate products, Brazilian Supreme Court

Abstract

The purpose of this article is to analyze the definition of Intermediate Products, due to its importance under State VAT laws. In such purpose, the method applied in this study consisted on the historical investigation of its appearance on Brazilian VAT legislation, followed by the interpretation of its terms by Brazilian Supreme Court according to future legislative changes.

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Published

2023-06-21

How to Cite

Renattini, L. H. (2023). State Vat and Intermediate Products: from its Appearance in the Brazilian Legislation to its Definition by Brazilian Supreme Court. Revista Direito Tributário Atual, (41), 276–294. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/486

Issue

No. 41 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Luiz Henrique Renattini

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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