Não é preciso estudar muito para saber que a medida provisória mencionada não preenche a última dessas condições. A questão deveria ter sido discutida no Congresso. Não é assim que se cria tributo. Os contribuintes são “as pessoas naturais ou jurídicas, públicas ou privadas, nacionais ou estrangeiras, que estejam no exercício das atividades previstas no art. 5º”, acima transcrito. Taxas não podem ser confundidas com impostos.
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The International Handbook of Technical and Vocational Education and Training Research (Rauner/Maclean), published in 2009 by Springer, was the first handbook to provide a comprehensive coverage of TVET research in an international context and with a special focus on research and research methods. Building upon the great success of this handbook and replying to the great demand expressed by researchers, (postgraduate) students and decision makers in VET, this new book “Areas of Vocational Education Research” focuses on providing an easier accessible overview of the fundamental topics of international TVET research. The Architecture of Innovative Apprenticeship (2013) Benefiting from the support and involvement of two major international research networks, this collection features the latest research findings in TVET. Members of INAP, the International Network on Innovative Apprenticeship, and VETNET, the Vocational Education and Training Network, have contributed key research findings to this detailed survey of the field. Featuring the inclusion of the internationally recognized memorandum released in April 2012 by the INAP Architecture Apprenticeship Commission, the volume covers a wealth of issues relating to technical and vocational education and training, including exemplar architectures such as successful school-to-work transitions, competence assessment and development models, and governance, including the role of stakeholders. The book provides many opportunities to explore in depth the scholarly debate on TVET, as well as to learn from positive international experiences. It aims to inform the practice of TVET professionals as much as the decision making of administrators. Esporte 365 aposta.
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