In relation to the exceptions to the legality principle in tax matters, analyze the following statements: I - The Constitution allows the Executive...

In relation to the exceptions to the legality principle in tax matters, analyze the following statements:
I - The Constitution allows the Executive to modify the aliquots of the II, IE, IOF, IPI and Cide/combustíveis taxes by means of a decree or provisional measure.
II - The reduction or reestablishment of the aliquots of the Cide/combustíveis and ICMS/combustíveis taxes can only be done by means of a decree or provisional measure.
III - The legal principle of legality does not admit exceptions or mitigations.
IV - The legal principle of legality does not allow the delegation of tax competence to the Executive to institute any tax.
Verdadeiro, de acordo com o texto.
Verdadeiro, de acordo com o texto.
Falso, de acordo com o texto.
Verdadeiro, de acordo com o texto.
a) I and III are correct.
b) II and IV are correct.
c) I, II, and IV are correct.
d) III and IV are correct.