Análise da constitucionalidade da edição de medidas provisórias como fonte de instituição e majoração de tributos no direito brasileiro

Abstract

This monograph analyzes the constitutionality, in the Brazilian Law, in issuing provisional remedies as a source of establishing and increasing tax. It puts in focus the historic evolution of such established laws, outlining the provisional remedy profile before and after the reform carried out by the Amendment to the Constitution 32/2001, regarding tax field. It investigates its compatibility in view of the constitutional principles, especially those related to legality, legal security and justice, as well as having in mind the requirements of significance and urgency in the provisional remedy, in comparison with tax precedence. At last, it analyzes, in view of the above and in a systemic way, the Amendment to the Constitution 32/2001 constitutionality.