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What are the requirements for the creation of the 'other social contributions' according to the Brazilian Constitution? a) Creation by ordinary l...

What are the requirements for the creation of the 'other social contributions' according to the Brazilian Constitution?


a) Creation by ordinary law, institution by the Union, compliance with the non-cumulativeness principle, and prohibition of coincidence with the tax base of other contributions.
b) Creation by complementary law, institution by the States, compliance with the non-cumulativeness principle, and prohibition of coincidence with the tax base of other contributions.
c) Creation by ordinary law, institution by the Union, compliance with the non-cumulativeness principle, and prohibition of coincidence with the tax base of taxes.
d) Creation by complementary law, institution by the Union, compliance with the non-cumulativeness principle, and prohibition of coincidence with the tax base of taxes.

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A alternativa correta é a letra A) Criação por lei ordinária, instituição pela União, cumprimento do princípio da não-cumulatividade e proibição de coincidência com a base de cálculo de outras contribuições.

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