Legislação

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CTN - Código Tributário Nacional - Lei 5.172/1966
(D.O. 27/10/1966)

Art. 96

- A expressão [legislação tributária] compreende as leis, os tratados e as convenções internacionais, os decretos e as normas complementares que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes.

Referências ao art. 96 Jurisprudência do art. 96