Estudo sobre a aplicabilidade do princípio da anterioridade nas revogações de isenções gerais

• Autor(a) principal: Pontes, Nilson Hebert Nunes
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/59003
• topic: Isenção Tributária; Revogação; Princípio da Anterioridade

This paper seizes to analyze the application of the tax anteriority principle in cases of revocation of tax exemption, as a way to enhance legal certainty of individuals, since this theme is surrounded by many uncertainties. With a qualitative, bibliographical, direct, exploratory and descriptive methodology, which involves a detailed study of legal literature, laws and jurisprudence, this work presents a critic view on the mentioned institutes, by examining arguments both for and against, as well as their development in face of legislative changes. Starting from the controversial definition of exemption, between classic and modern ideas, going through a reinterpretation of the expressions “patrimony” and “income” used in article 104 of the National Tax Code, as well as a reflection on the reception of that article’s third item, it is possible to see the complex horizon that needs to be gone through until getting to the key answer that leads to the whole idea established here. At the same time, the various changes in the Constitution to promote new shapes to the tax anteriority principle demonstrate the conflict surrounding it, which produces issues about its range, especially when the underlying reasons for its creation are taken into consideration. Aware of the matters involving each of those two institutes separately, it is in their intertwining that the greatest divergence is noted, and there is no unanimous point of view about the application of the tax anteriority principle in the situation of revocation of tax exemption. Therefore, it is by binding the academic judgement of those legal phenomena with their pragmatic aspects, which have a huge impact on society’s daily life, that is expected to offer some contribution to this theme, thus recognizing the possibility to apply the tax anteriority principle when there is a revocation of tax exemption, in order to treat both direct and indirect surcharges equally.