Imposto sobre produtos industrializados e a exceção ao princípio da anterioridade

Abstract

Exception to the principle of prior tax is an important issue as it comes to taxes that are not subject to the principle of precedence because their function is collected but not regulatory. Thus any change in rates can be charged immediately, no need for law. Because it is a subject that is part of the everyday taxpayer, this work contributes to a better understanding of the subject. The present work aims to analyze and comment on the exceptional cases of taxation in the state is justified to collect taxes for the Brazilian citizen contribuinte. E as the rule of taxation shall observe the Constitution, and matter in this field is extensive, we will discuss the notion of principles and talk briefly about the constitutional principle of involving the prior issue. The work is initially took a further study on the subject. We performed a literature search and then selected materials for study and research. Materials were reviewed lessons courses COGEAE the Tax Law, revision of the course lectures Graduate and reading works. Reading articles on the Internet also helped in understanding and understanding