Penalty calculation and proportionality of tax sanctions
Júlio M. de Oliveira and Gabriel Caldiron Rezende, members of the Indirect Taxes area, have cooperated with the article “Dosimetria e proporcionalidade das sanções tributárias” (penalty calculation and proportionality of tax sanctions) of volume 1 of Cycle 3 of the Programa deAtualização em Direito Tributário (Tax Law Update Program), developed by the Sistema de Educação Continuada a Distância (SECAD – Distance and Continuing Education), in partnership with the Instituto Brasileiro de Estudos Tributários (IBET).The book was launched on July 1st.