Comments on the Constitutional Norms


Comments to the Article 150


(6) Nonagesimal Anteriority

§21. In Brazil, the ordinary law has legal validity after 45 days from the date of its publication (Introduction’s Law to the Norms of Brazilian Law, Article 1); but the law of taxation observes the period of 90 days, according to the Federal Constitution, 150, III, b.

§22. This constitutional disposition has utility in the situation in which the State establishes a tax at the end of the year; because, basically, this constitutional disposition not permits the State collect a tax, soon after its institution, with the formalist argument that the principle of the annual anteriority was observed.

§23. What aims the whole of these norms related to the anteriority is protect the taxpayer of an unexpected expense.


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