III

_____________________________________

Comments on the Constitutional Norms

 

Comments to the Article 150

 

(2) Legality, Democratic Participation

10. The law and its specific process of elaboration, which assumes a participation of the taxpayer as citizen represented by the Legislative Power, is one of the basic mechanisms which permits a higher security against eventual excess of the sovereign power of taxation power held by the State.

11. In this sense, the tax, according to the indirect mechanism of representation, shall be instituted according with the will and aspiration of the citizens (considering which a law shall aims the collective good), and not be instituted just according the will of the governor of the State. So, there is a principle of legality, which brings juridical security, as well as exist a principle of democratic participation.

11b. But it is good to remember that legality do not assures a juridical environment, because a written norm can be unlawful (non-juridical that is broader than illegal). And Democratic participation can be saw as an illusion, because there are a natural gap among the principals, the citizens, and their agents, the lawmakers.  

 

contents | previous | next

___________________________
All rights reserved. Prohibited to copy and distribute, without permission of Rafael De Conti

 

CONTACT for legal advice

 

Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil