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Segundo o ministro Ricardo Lewandowski, a exclusão em razão de parcelas ínfimas viola princípios constitucionais. O ministro Ricardo Lewandowski determinou a reinclusão de contribuintes que haviam sido excluídos do Programa de Recuperação Fiscal (Refis) nos casos em que os valores recolhidos sejam insuficientes para amortizar a dívida – situação que ficou conhecida como “parcelas ínfimas […]