Prova Final: Contribuições Especiais

[Music] Hello, my friend. Hello, my friend. You who are watching me. From this moment on, we are beginning another Final Exam program . You know, the Final program is broadcast on TV Justiça in partnership with the LFJ education network. My name is Alessandro Espiorges and my subject is Tax Law. And you, who are already so

used to participating in our program, always watching, always following along, know very well how our program is divided into exactly three main segments. In the first segment, we have the topic of the day, and today we're going to talk a little more about a rather curious topic specific to tax law, called special contributions. We're going to understand

exactly today what kind of tax this is, if it's really a tax, if it 's recognized as such by our jurisprudence, and what these contributions are that are called special contributions. But in addition to that, in the second segment we also have the "Ask the Professor" section, which you've always participated in so much, and I want you to continue

participating from now on. It's worth noting down the email address provafinal@aesapar.com so you can send your questions and participate more regularly in our program. And in the third and final section, finally, the crux of the matter, so that we can then verify in practice how this topic, special contributions, is usually required in competitive exams, tests, and

even the bar exam. So, my friends, don't go anywhere. Our program is just beginning. Final Exam Program.

Special contributions. That's our topic for today. So today's topic is about a type of tax that isn't always discussed, but which, on the other hand, is open to much debate. These are called special contributions. Now, it's interesting to note that in order to talk about this specific type of tax, we first need to