Conversion of provisional measure into law in times of pandemics: constitutional legal regime in view of the constitutional principle of the previous taxation

• Autor(a) principal: Galvão, Flávio
• Data de Publicação: 2021
• Outros Autores: Raijman, Maximilliano, Ramos, Tais
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Científica Disruptiva
• Texto Completo: http://revista.cers.com.br/ojs/index.php/revista/article/view/131
• topic: Medidas Provisórias; Revogação; Benefícios Fiscais; Princípio Constitucional da Anterioridade Tributária; Provisional Measures; Revocation; Tax Benefits; Constitutional Principle of Tax Priority; Medidas Provisionales; Revocación; Beneficios fiscales; Principio Constitucional de Prioridad Tributaria

This article deals with the conversion of provisional measure into law in times of pandemic. The objective was to examine the question of application of the constitutional principle of tax anticipation, provided for in art. 150, item VI, sub-items "b" and "c", of the Federal Constitution of 1988, at the time of conversion into Law of the provisional measure, which reestablishes reduced tax rates, during the period of validity of the state of public calamity of the Covid Pandemic -19, as provided for in Legislative Decree No. 06, of March 20, 2020. At first, through the deductive method, the provisional measures and the constitutional principle of priority were analyzed and, subsequently, the reestablishment of the rate was investigated. reduced with the conversion of the provisional measure into law. After the conceptual analysis, as well as the jurisprudential research of the Federal Supreme Court, it was realized that we are not facing a typical case of tax increase or institution affecting the taxpayer's need for legal certainty, as he was fully aware of the temporal effectiveness limited in the time of the provisional measure that granted the tax benefit, nor is it equal to the increase in the tax beyond the original level of the law instituting the tax.