A SUPREMACIA CONSTITUCIONAL COMO GARANTIA DO CONTRIBUINTE
DOI:
https://doi.org/10.12662/2447-6641oj.v2i4.p131-153.2004Keywords:
Supremacia constitucional, Direito Constitucional Tributário, Princípios, Irretroatividade, Segurança JurídicaAbstract
A supremacia constitucional somente é alcançada pelo uso irrestrito dos princípios constitucionais, afastando o arbítrio da atividade legislativa. O detalhamento das normas constitucionais de tributação talvez termine por enfraquecer a segurança jurídica do cidadão.
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