a importância do princípio da estrita legalidade para o direito tributário
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Abstract
O presente artigo visa apresentar a importância do Princípio da Estrita legalidade para o Direito Tributário, o qual encontra-se previsto no art. 150, I da atual Constituição Federal. Este princípio é o alicerce de todo o direito tributário, pois todos os outros princípios subsumem-se a partir do mesmo. O estudo desenvolve-se a partir da análise doutrinária do conceito jurídico de princípio, evoluindo para o estudo da localização do mesmo na Carta Magna, e diferenciando entre este e o Princípio da Legalidade genérico que se encontra insculpido no art. 5ª, inciso II da Constituição Federal.
| Reference Key |
santos2004scientiaa
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| Authors | ;Josycler Aparecida Arana Santos |
| Journal | epilepsy & behavior : e&b |
| Year | 2004 |
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