THE (UN)CONSTITUTIONALITY OF STAND-ALONE TAX PENALTIES UNDER ICMS/ES: PROPORTIONALITY, NON-CONFISCATION AND THE TRANSACTION VALUE CRITERION AFTER STF THEME 487. REMUNOM [Internet]. 2026 May 15 [cited 2026 Jun. 24];13(11):1-45. Available from: https://remunom.ojsbr.com/multidisciplinar/article/view/6257