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The Resource Competência regulamentar no direito tributário brasileiro : legalidade, delegações legislativas e controle judicial

Competência regulamentar no direito tributário brasileiro : legalidade, delegações legislativas e controle judicial

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The item Competência regulamentar no direito tributário brasileiro : legalidade, delegações legislativas e controle judicial represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
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Summary: Regulatory power in Brazil's taxation law. In modern States, there is a tendency to divide rulemaking power between Congress and Government because of the depreciation of the statutory laws and the request for flexible and immediate regulations. In Brazil, there is a trust in the principle of legality and in the separation of the governmental powers. Notwithstanding, the secondary regulatory power is widely employed in Brazil's taxation law. In fact, it is difficult to limit, a priori, the range, extent and content of this power. The taxation legality principle, which comprehends the absolute reserve of primary, statutory law, should forbid any intromission of regulations in determining tributes, penalties or accessory obligations. However, the model that is actually applied within the Brazilian legal system, especially by the superior Courts, certainly, does not reflect the original conception in which this principle was formulated. This book also explores the indiscriminate use (intentionally or not) of foreign case law and authoritative works by the Supreme Court of Brazil to make the legality principle flexible, to widen the rulemaking power of Government, without any concern for the differences between the systems. The taxation legality principle became a flexible and casuistic argument of judicial control over the limits of regulatory power in taxation matters

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Label: Competência regulamentar no direito tributário brasileiro : legalidade, delegações legislativas e controle judicial

Title: Competência regulamentar no direito tributário brasileiro : legalidade, delegações legislativas e controle judicial

Summary: Regulatory power in Brazil's taxation law. In modern States, there is a tendency to divide rulemaking power between Congress and Government because of the depreciation of the statutory laws and the request for flexible and immediate regulations. In Brazil, there is a trust in the principle of legality and in the separation of the governmental powers. Notwithstanding, the secondary regulatory power is widely employed in Brazil's taxation law. In fact, it is difficult to limit, a priori, the range, extent and content of this power. The taxation legality principle, which comprehends the absolute reserve of primary, statutory law, should forbid any intromission of regulations in determining tributes, penalties or accessory obligations. However, the model that is actually applied within the Brazilian legal system, especially by the superior Courts, certainly, does not reflect the original conception in which this principle was formulated. This book also explores the indiscriminate use (intentionally or not) of foreign case law and authoritative works by the Supreme Court of Brazil to make the legality principle flexible, to widen the rulemaking power of Government, without any concern for the differences between the systems. The taxation legality principle became a flexible and casuistic argument of judicial control over the limits of regulatory power in taxation matters

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Label: Competência regulamentar no direito tributário brasileiro : legalidade, delegações legislativas e controle judicial

Label: Competência regulamentar no direito tributário brasileiro : legalidade, delegações legislativas e controle judicial

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