Instituição e majoração de tributos por medida provisória

Abstract

It analyzes the use of provisional remedy, with the target to institute and to increase tributes. Accents the incompatibility of the use of such normative instrument in the tributary ambit. It demonstrates the antagonism between the edition of provisional remedy to institute or to increase tributes with constitutional tributaries principles. It deals with pertinent substance to the estimated ones constitutional to be taken care of for the President when to aim at to also edit provisional remedy and the material limits for the use of the related normative act. Suggests, to the Executive, an performance endowed with bigger legitimacy when it needs new tax legislation.