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Geraige Neto, Z. (2003). O princípio da inafastabilidade do controle jurisdicional: Art. 5o, Inc. XXXV, da Constituição Federal (p. 17). Revista dos Tribunais.

has been cited by the following article:

• TITLE: The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System

  AUTHORS: Celeste Maria Vásquez Dan Lins

  KEYWORDS: Principle of Legality in the Brazilian System, Taxation, Legislation, Tax Law, Strict Legality

  JOURNAL NAME: Beijing Law Review, Vol.14 No.4, December 27, 2023

  ABSTRACT: The article discusses the principle of tax legality in the Brazilian tax system. The distinction between views is on the conception of the principle of tax legality. The Brazilian tax system is made up of a legal relationship, through the occurrence of a fact and a prior legal command. In other words, the emergence of the intersubjective tax relationship, which connects the active subject, represented by the State, the tax authorities, to the passive subject, the taxpayers, who are liable for taxes, through a fact whose legal rule will previously regulate this relationship. This covers the principle of tax legality and its repercussions in the Brazilian constitutional tax legal system, focusing on the relationship between tax legality, the law itself, and other legislative sources.