A análise do procedimento de compensação de créditos tributários no município de Salvador face ao princípio da legalidade tributária
No Thumbnail Available
Date
2020-12-15
Journal Title
Journal ISSN
Volume Title
Publisher
Universidade Católica do Salvador
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.
Description
Keywords
Crédito tributário, Compensação tributária, Crédito, Tax, Credit, Compensation, Decree, Legality