III

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Comments on the Constitutional Norms

 

Comments to the Article 150

 

(5) Annual Anteriority

18. The publication of a law means its entering in the positive juridical system, even without its legal validity (what occurs with the end of the vacatio legis): the law can not use the sovereign power yet, but the law was declared.

19. Financial Year is the period established for compute income and expenses related to the entities of the State, what is fundamental to make a Budget.

20. Collecting taxes, at the same financial year in which these taxes were established or increased (exists publication of a law, regardless of legal validity and of effectiveness); charge taxes in such situation means: (i) by one side, the planning of the State concerning to its Budget becomes difficult; and, (ii) by another side, means kill the possibility of planning of the taxpayer.

 

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CONTACT for legal advice

 

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