What is the purpose of the principle of anteriority in Brazilian tax law?
To ensure that taxes can only be collected after the publication of the ...
What is the purpose of the principle of anteriority in Brazilian tax law?
To ensure that taxes can only be collected after the publication of the law that created or increased them. To ensure that taxes can only be collected after the end of the fiscal year in which the law that created or increased them was published. To ensure that taxes can only be collected after a waiting period of 90 days from the publication of the law that created or increased them. To ensure that taxes can only be collected after the law that created or increased them has been approved by the budget law. a) 1 and 2 are correct. b) 2 and 3 are correct. c) 1 and 3 are correct. d) 3 and 4 are correct.
O objetivo do princípio da anterioridade no direito tributário brasileiro é garantir que os impostos só possam ser cobrados após a publicação da lei que os criou ou aumentou. Portanto, a alternativa correta é a letra A: 1 e 2 estão corretas.
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