A análise do procedimento de compensação de créditos tributários no município de Salvador face ao princípio da legalidade tributária

Abstract

This article aims to investigate whether the tax compensation procedure practiced in the municipality of Salvador meets the principle of legality, analyzing the decrees that regulate the institute, instituted by the municipal administrator of the city of Salvador, using doctrinal and jurisprudential approach. It is evident that, even with clear regulation and authorization of tax compensation in articles of the Federal Constitution and of the National Tax Code, the municipal entity insists on innovating in municipal legislation, decreing unavoidable prohibitions to the compensatory regulations, seriously tainting the principle in question.