III
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Comments on the Constitutional Norms
Comments to the Article 150
§15. A law acquires legal validity when the positive juridical system recognizes this law as something to be protected, (i) because it was imposed, validly, in the Juridical Order, as well as, (ii) because lapsed the time which was established for the advertisement of the law and for any adjustments, by the taxpayers in their budgets, concerning to the imposed obligations (vacatio legis).
§16. Note which the legal validity is different of the effectiveness: this is the production of the effects of the law in the social reality, what can occur or not, despite exist the legal validity of the law.
§17. Before the legal validity, even with the publication of the law, it is impossible requires the performance of an obligation by the taxpayer, imposed by a new law, because, basically, the State yet do not recognizes itself as able to defend such law. Therefore, the taxable facts occurred before the legal validity can not be object of taxation.
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