154, II, the obligatory CF/88), loans to take care of to extraordinary expenditures (art. 148, I, CF/88), the contributions for social security (art. 149 c/c art. Coen Brothers does not necessarily agree. 195, 6, CF/88) and the tributes that can be increased without law necessity (art. 153, 10, CF/88); Principle of it not-I confiscate (art. 150, IV, CF/88): tribute with confiscatrio effect is that one that, for being excessively onerous, has felt of penalty. The power to tax must be compatible with the one to conserve and with the one not to destroy; Principle of the traffic freedom (art.

150, V, CF/88): the limitation to the traffic of people or good by means of interstate or municipal tributes is forbidden excepted the collection of toll for the use of ways conserved for the public power; e, Principle of the fiscal immunities (art. 150, VI, CF/88): objective to hinder to be able that them tributantes they invade areas that in the interest of the society must be preserved. It does not have the birth of the fiscal obligation, nor of the consequent credit tributary. The three following parts of the chapter are dedicated to the federal, state and municipal taxes. Second art.

153 of the CF/88, are had: Art. 153. It competes to the Union instituting taxes on: I – Importation of foreign products; II – exportation, for the exterior, of national or nationalized products; III – income and revenues of any nature; IV – industrialized products; V – operations of credit, exchange and insurance, or relative the movable headings or values; VI – agricultural territorial property; VII – great richnesses, in the terms of the complementary law, this still without validity. They integrate the ability of the Union, also, the extraordinary taxes in war cases (art. 154, II, the obligatory CF/88) and loans (art. 148, CF/88). Art. 155 of the CF/88 granted to the States the ability of the taxes on, namely Art.


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