Anexo II (Súmula do STJ)
| Autor | Daniel Castro Gomes da Costa |
| Páginas | 206-206 |
Page 206
Súmula editada pelo Superior Tribunal de Justiça que consolidou o entendimento firmado antes da mudança jurisprudencial realizada pelo Supremo Tribunal Federal.
Súmula 276 do Superior Tribunal de Justiça. "As sociedades civis de prestação de serviços profissionais são isentas da Cofins, irrelevante o regime tributário adotado". 2
[2] Súmulas do Superior Tribunal de Justiça [em linha]. Brasil [Consult. 23 de mar. de 2015]. Disponível em http://www.stj.jus.br/webstj/Institucional/Biblioteca/Clipping/2Imprimir2.asp?seq_edicao=1785&seq_materia=14096
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Segurança jurídica e as alterações na jurisprudência tributária
- Dedicatória
- Agradecimentos
- Prefácio
- Apresentação
- Resumo
- Introdução
- Sistema Tributário Brasileiro e suas Similitudes com o Sistema Fiscal Português
- Subordinação do Sistema Tributário ao Quadro Jurídico da Pessoa Humana
- Deslocamento da Democracia da Base do Estado para a Justiça. Papel do Judiciário para a Preservação da Seguranca Jurídica
- Caso Real de Alteração da Jurisprudência sem Observância da Segurança Jurídica. Ofensa ao Princípio do Estado Democrático de Direito
- Segurança Jurídica e as Decisões em Matéria Fiscal
- Conclusão
- Anexo I (Jurisprudência)
- Anexo II (Súmula do STJ)
- Anexo III (Jurisprudência)
- Anexo IV (Petição do Conselho Federal da OAB)
- Bibliografia
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