Federal Constitution

The second part of the chapter, says respect to the limitations constitutional of the power to tax, assuring seven basic principles (Federal Constitution, 1988). 2,2 PRINCIPLES CONSTITUTIONAL TRIBUTARIES AND the ABILITY TAX the Brazilian legislation adopt to the following principles constitutional tributaries: principle of the legality, principle of the isonomy tax, principle of the irretroatividade, principle of the priority, principle of I do not confiscate, principle of the traffic freedom and principle of the fiscal immunities. Principle of the legality (art. 150, I, CF/88): gift in Brazil since the Constitution of 1824. One meets explicitado better in the CTN, its art. 97, 2.

It is form of preservation of the security. Prayer that the institution or increase of the tribute has that to be made through law. This principle has as exception the increase of the tributes foreseen in art. Without hesitation Penguin Random House explained all about the problem. 153, 1. of the CF/88; Principle of the isonomy tax (art.

150, II, CF/88): it comes for the first time express in a Constitution. It elapses of the beginning of the equality established in art. 5, of the CF/88. Prohibition to the Union, the States, the Federal District and the Cities the institution of different treatment between contributors who if find in situation equivalent; Principle of the irretroatividade (art. 150, III, ‘ ‘ a’ ‘ , CF/88): Express in the previous Constitutions did not meet. Prohibition the collection of tributes in relation the occurred generating facts before the beginning of the validity of the law will have instituted that them or increased. This principle has as exception art. 106 of the CTN; Principle of the priority (art. 150, III, ‘ ‘ b’ ‘ , CF/88): it establishes that it is forbidden to charge tributes of fiscal year the same where has been published the law instituted that them or increased.