Interim measure in Tax Law: analysis based on the principle of self -imposed

Abstract

Analyzes the dichotomy between the possibility of the institution and increase taxes by interim measure and the guiding principle of the tax system deauto-imposition of the republican model prerogative. Note that procedimentoelaborativo the provisional measure compared with the legislative process previstosnos articles Arts. 61, 64, 65, 66, 67, 68 and 69 of the Federal Constitution does not follow popular aconsulta prior to the imposition, it is not possible to give the medidaprovisória law of nature in the strict sense. Clears up the deflexibilização inability of the principle of self-imposed, as this is ensured by macroprincípioda strict legality, insculpido in Art. 150, item I of ConstituiçãoFederal, consistent nature of fundamental guarantee of the taxpayer-citizen, being in the list of clauses constitutional entrenchment. It follows pelaimpossibilidade institution and increase taxes by medidaprovisória and consequent unconstitutionality of § 2, art. 62, the highest law, introduced by Constitutional Amendment. 32/01.