A revogação das isenções tributárias não onerosas e o princípio da anterioridade: análise dos ditames do art. 150, inciso III, “B” e “C” da Constituição da República, sob o viés da hipótese de não nascimento (não incidência) da norma tributária

Abstract

The purpose of this monograph is to bring to light a doctrinal and legal framework, through a critical analysis of the understanding of the Supreme Court regarding the dealings of the Applicability of the Principle of Anteriority Repeal of Exemptions non-burdensome, in order to privilege protection confidence of the taxpayer, and the maximum degree, support the legal rule of law Dollars. Then, will analyze the current stage of development of the jurisprudence and doctrine, so that at the end of the research is contextualized the possibility of taxation in accordance with the prior constitutional revision and the possibility of understanding praetorian on the subject.