III

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Comments on the Constitutional Norms

 

Comments to the Article 150

 

(10) Exceptions to Annual Anteriority and to Nonagesimal Anteriority

 

§44.

Exceptions to Annual Anteriority

148, I..........Compulsory loans to attend extraordinary expenses engendered by public calamity, foreign war or its imminence

153, I..........Imposts on Importation of foreign products

153, II..........Imposts on Exportation, to other States, of national or nationalized products

153, IV..........Imposts on Industrialized Products

153, V...........Imposts on Financial Operations (credit, foreign exchange and insurance transactions, or transactions relating to bonds or securities)

154, II...........Extraordinary Imposts in the case of foreign war or its imminence

 

Exceptions to Nonagesimal Anteriority

148, I.......... Compulsory loans to attend extraordinary expenses engendered by public calamity, foreign war or its imminence

153, I.......... Imposts on Importation of foreign products

153, II.......... Imposts on Exportation, to other States, of national or nationalized products

153, III..........Imposts on Income or Earnings of any nature

153, V.......... Imposts on Financial Operations (credit, foreign exchange and insurance transactions, or transactions relating to bonds or securities)

154, II...........Extraordinary Imposts in the case of foreign war or its imminence

Fixation of the basis of tax calculation

155, III.......... Imposts on ownership of automotive vehicles

156, I...........Imposts on urban building, urban property

 

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CONTACT for legal advice

 

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