What is the subject of the following excerpt from the Brazilian Constitution? TITLE VI - On Taxation and Budget CHAPTER I - On the National Tax ...

What is the subject of the following excerpt from the Brazilian Constitution?

TITLE VI - On Taxation and Budget

CHAPTER I - On the National Tax System

SECTION II - On the Limitations of the Power to Tax

Article 150. Without prejudice to other guarantees ensured to the taxpayer, the Union, the States, the Federal District, and the Municipalities are prohibited from:

I - requiring or increasing a tax without a law establishing it;
II - instituting unequal treatment between taxpayers who are in an equivalent situation, with any distinction being prohibited based on their professional occupation or function, regardless of the legal denomination of their income, titles, or rights;
III - charging taxes:
a) in relation to taxable events that occurred before the beginning of the law that instituted or increased them;
b) in the same fiscal year in which the law that instituted or increased them was published;
c) before ninety days have elapsed since the date on which the law that instituted or increased them was published, subject to the provisions of item b;
IV - using tax with a confiscatory effect;
V - establishing limitations on the traffic of people or goods, through interstate or intermunicipal taxes, except for toll collection for the use of roads maintained by the Public Power;
VI - instituting taxes on:
a) property, income, or services, one from the other;
b) temples of any worship;
c) property, income, or services of political parties, including their foundations, of the trade union entities of workers, of the social assistance and education institutions, without profit, meeting the requirements of the law;
d) books, newspapers, periodicals, and paper intended for their printing;
e) sound recordings and videograms produced in Brazil containing musical or literary-musical works by Brazilian authors and/or works in general performed by Brazilian artists, as well as the material supports or digital files that contain them, except in the industrial replication stage of laser-readable optical media.
§ 1. The prohibition in item III, b, does not apply to the taxes provided for in articles 148, I, 153, I, II, IV, and V; and 154, II; and the prohibition in item III, c, does not apply to the taxes provided for in articles 148, I, 153, I, II, III, and V; and 154, II, nor to the establishment of the calculation basis of the taxes provided for in articles 155, III, and 156, I.
§ 2. Fees may not have their own calculation basis.


a) The National Tax System
b) Limitations of the Power to Tax
c) Taxes
d) Fees