The source biggest of the Tax law is article 146, III of the CF. Art. 146. It fits to the complementary law: I – to make use on concurrent jurisdictions, in substance tax, between the Union, the States, the Federal District and the Cities; II – to regulate the limitations constitutional to the power to tax; III – to establish general norms in legislation substance tax, especially on: ) the definition of tributes and its species, as well as, in relation to the taxes discriminated in this Constitution, of the respective generating facts, taxable incomes and contributors; b) obligation, launching, credit, lapsing and decay tributaries; c) adjusted treatment tributary to the cooperative act practised by the cooperative societies Legal Principles of the taxation. Being, as it is, taxation relation a legal relationship and not simply of being able, has as induvidosa the existence of principles for which if it prevails.
Amongst the main principles we detach those that, in virtue of its universality, can be considered common to all the legal systems, or at least the most important ones. They are them principles of legality, the priority, the equality, the ability, the tax-paying ability, of the prohibition I confiscate of it and the traffic freedom. Check with Amazon to learn more. Such principles exist to protect the citizen against the abuses of the Power. In face of the teleologic element, therefore it interprets, it, that it has conscience of this purpose, searchs in these principles the effective contributing protection co. Legality? it is the principle that guarantees that no tribute will be instituted, nor increased, not to be through law. The constitution is explicit. As much the creation as the increase depends on law. To create a tribute is to establish all the elements of that if it needs to know if this exists, which is its value, who must pay, when and to who it must be paid.