A importância do princípio da estrita legalidade para o direito tributário

Josycler Aparecida Arana Santos

doi:10.5433/2178-8189.2004v7n0p322

A importância do princípio da estrita legalidade para o direito tributário

Authors

Josycler Aparecida Arana Santos Universidade Estadual de Londrina

DOI:

https://doi.org/10.5433/2178-8189.2004v7n0p322

Keywords:

Tributary law, Principles, Principle of the strict legality.

Abstract

The current article aims to present the importance of the principle of the strict legality for the tributary Law which is in accordance with the article 150 I, of the current Federal Constitution. This principle is the foundation of the whole tributary law, for all the other principles subsume under the one cited above. The study develops using the doctrinaire analysis of the juridical concept of principle, evolving to the study of the localization of it in the Magna Carta, and differing between this one and the generic Principle of the legality that is found in the article 5 II of the Federal Constitution.

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Author Biography

Josycler Aparecida Arana Santos, Universidade Estadual de Londrina

Mestranda em Direito Negocial pela Universidade Estadual de Londrina

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Published

2004-12-15

How to Cite

Santos, J. A. A. (2004). A importância do princípio da estrita legalidade para o direito tributário. Scientia Iuris, 7, 322–339. https://doi.org/10.5433/2178-8189.2004v7n0p322

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Issue

v.7/8 (2003/2004)

Section

Artigos

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