III

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Comments on the Constitutional Norms

 

Comments to the Article 151

 

(19) Autonomy among the legal entities which constitute the Brazilian State

 

60. The competency issue, together with the economical limitations above expressed (item 18), complete the autonomy mechanism established by the Brazilian Federal Constitution. The separation of who dictate tax norms, according the nature of each tax, improves the balance of the equality (in a real and not just juridical perspective) which is required by the autonomy idea.

 

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CONTACT for legal advice

 

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