What is the concept of tax legislation according to the Brazilian Tax Code? a. It is limited to laws that deal with tax matters. b. It includes law...
a. It is limited to laws that deal with tax matters.
b. It includes laws, treaties, conventions, decrees, and complementary norms that deal with tax matters.
c. It is limited to laws and decrees that deal with tax matters.
A legislação tributária, no contexto do Código Tributário Nacional, é expressão mais abrangente que lei tributária, visto que compreende, além das leis, também os tratados e as convenções internacionais, os decretos e as normas complementares que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes (art. 96).
As leis podem ser complementares e ordinárias. São complementares quando aprovadas por maioria absoluta do parlamento. As ordinárias são aprovadas por maioria simples.
Tratados e convenções internacionais são aqueles atos através dos quais a República Federativa do Brasil se obriga, perante a comunidade internacional, a adotar certas posturas, ou a legislar sobre determinado assunto.
a. It is limited to laws that deal with tax matters.
b. It includes laws, treaties, conventions, decrees, and complementary norms that deal with tax matters.
c. It is limited to laws and decrees that deal with tax matters.
💡 1 Resposta
Ed 
The correct alternative is b. It includes laws, treaties, conventions, decrees, and complementary norms that deal with tax matters. According to the Brazilian Tax Code, tax legislation is a broader expression than tax law, since it includes not only laws, but also international treaties and conventions, decrees, and complementary norms that deal with taxes and legal relationships related to them (article 96). Laws can be complementary or ordinary. They are complementary when approved by an absolute majority of the parliament. Ordinary laws are approved by a simple majority. International treaties and conventions are acts through which the Federative Republic of Brazil commits itself, before the international community, to adopt certain positions or to legislate on a certain subject.
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