04.02. Aula de Competência tributária: conceito e características (Direito Tributário)

What is it to change the car? Here we will continue the tax course, now talking about tax powers. We have already done an initial introduction talking about some important things, now we will talk about the concepts and characteristics of tax power, details, characteristics, in short, everything that is available about tax power. And look,

the Constitution defines the national tax system and its powers. However, the National Tax Code (CTN) also brings some important provisions on tax power, which go from article 6 to 8. What you have is that you have... because you don't have... it's considered a general rule of tax law, it's considered a complementary law. Look, the

national law of general rules on tax law is currently the CTN, and it was edited during the validity of the 1946 Constitution. In 1966, it did not foresee the existence of complementary laws. So, the Constitution didn't say anything about complementary law at the time. It was edited as a normal and ordinary law,

and so we have this detail, right? Edited for a moment as an ordinary law, but it was through the theory of reception, received by the legal system, conditioning the... Later and after 1988 as well, however, depending on its subject matter, the multiple subject matter of general rules regarding complementary law will be described. Therefore, pressed

as complementary law, article 6 of the CTN (National Tax Code) says the following: the constitutional attribution of tax competence includes full legislative competence, except for the limitations contained in the Constitution itself. The Constitution established full legislative competence, except in the case where the Constitution itself establishes limitations, which would be the principles and