REGIMES ADUANEIROS ESPECIAIS TRIBUTÁRIOS Aspectos Jurídicos by LUIZ FERNANDO PEREIRA

By LUIZ FERNANDO PEREIRA

O presente estudo tem por escopo apontar os critérios que permitem a identificação do instituto Regimes Aduaneiros Especiais Tributários à luz da legislação nacional e aplicando a ciência do direito como elemento descritivo ao esclarecer categorias como conceitos, definições e suas respectivas espécies.

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