THE (UN)CONSTITUTIONALITY OF STAND-ALONE TAX PENALTIES UNDER ICMS/ES: PROPORTIONALITY, NON-CONFISCATION AND THE TRANSACTION VALUE CRITERION AFTER STF THEME 487. REMUNOM, [S. l.], v. 13, n. 11, p. 1–45, 2026. DOI: 10.66104/bdgsj157. Disponível em: https://remunom.ojsbr.com/multidisciplinar/article/view/6257. Acesso em: 24 jun. 2026.