A importância do princípio da estrita legalidade para o direito tributário
DOI:
https://doi.org/10.5433/2178-8189.2004v7n0p322Keywords:
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.Metrics
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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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