Book, Financial and Tax Law (Harada) 30/21[LS]

Pioneering, this work addresses in a didactic and complete way, in its Part I, the four objects of Financial Law: public expenditure, public revenue, budget and public credit. In Part II, it promotes the study of Tax Law and National Tax System, as well as related matters, such as tax administrative and judicial proceedings and tax crimes, always highlighting controversial aspects. In this 30th edition, the author analyzes Law No. 13,988, of 14-4-2020, which abolished access to micro and small companies to CARF, and examines the new tiebreaker criteria in judgments before the aforementioned administrative collegiate. Furthermore, it comments on the latest decisions of the STF with a general repercussion, as well as adding new knowledge through illustrations in the footnotes.?