on Mar 4, 2024 4:02:19 GMT -6
Post on Mar 4, 2024 4:02:19 GMT -6
The interpretation of tax rules cannot be done in isolation. It is necessary to seek to undertake its systematic reading to integrate the legal system. Although this warning sounds obvious to legal practitioners, its daily application in the drafting and execution of budgetary laws remains, at times, compromised by economic-accounting dogmatisms. SpaccaA normative arrangement that insulates the Union, separating it from its joint responsibilities, whether towards other federated entities or towards the funding of fundamental rights, cannot be considered sustainable over time. It is possible, in this way, to extract teleological meaning, capable of attributing common identity to the exceptions listed in article 107, §6, item I of the ADCT.
Now, the most voluminous exception to the ceiling corresponds to mandatory constitutional transfers that constitute incompressible and unpostponable duties of the Brazilian federation. However, the primary expenditure ceiling reaches its sixth year of validity, having already accumulated five changes to create new exceptions, all of them short-lived and contingent: in 2019, Amendment 102; in 2021, Amendments 109, 113 and 114; as well as, in 2022, Amendment. The sixth EL Salvador Mobile Number List constitutional modification is already pragmatically contracted as "Transition PEC" , to allow the next government to accommodate, at least, the maintenance of the current value of Brazil Aid beyond 12/31/ 2022. So many partial and insufficient changes have undeniably compromised the normative force of the Constitution itself, hence why, instead of yet another topical review, it would be more appropriate to rethink the Union's primary expenditure ceiling on a structural basis, without ignoring its impact on the public accounts of state, district and municipal governments.
There are several ongoing operational impasses in the attempt to equalize the budget project for the 2023 financial year at the federal level, but very little has been pointed out in relation to the normative and judicial demands that seek to impose on the central entity the duty of compensation in favor of states, DF and municipalities, especially after the inhibition of ICMS collection undertaken by Complementary Laws 192 and. The repercussion of the effects of these laws is not discreet, which was estimated by Comsefaz at around R$125 billion for next year . It is necessary, in teleological integration with article 107, §6º, I of the ADCT, to include the federative dimension in the unavoidable and imminent effort to review Brazilian tax rules. Two normative strategies have already been addressed, but still await due factual implementation in the federation.
Now, the most voluminous exception to the ceiling corresponds to mandatory constitutional transfers that constitute incompressible and unpostponable duties of the Brazilian federation. However, the primary expenditure ceiling reaches its sixth year of validity, having already accumulated five changes to create new exceptions, all of them short-lived and contingent: in 2019, Amendment 102; in 2021, Amendments 109, 113 and 114; as well as, in 2022, Amendment. The sixth EL Salvador Mobile Number List constitutional modification is already pragmatically contracted as "Transition PEC" , to allow the next government to accommodate, at least, the maintenance of the current value of Brazil Aid beyond 12/31/ 2022. So many partial and insufficient changes have undeniably compromised the normative force of the Constitution itself, hence why, instead of yet another topical review, it would be more appropriate to rethink the Union's primary expenditure ceiling on a structural basis, without ignoring its impact on the public accounts of state, district and municipal governments.
There are several ongoing operational impasses in the attempt to equalize the budget project for the 2023 financial year at the federal level, but very little has been pointed out in relation to the normative and judicial demands that seek to impose on the central entity the duty of compensation in favor of states, DF and municipalities, especially after the inhibition of ICMS collection undertaken by Complementary Laws 192 and. The repercussion of the effects of these laws is not discreet, which was estimated by Comsefaz at around R$125 billion for next year . It is necessary, in teleological integration with article 107, §6º, I of the ADCT, to include the federative dimension in the unavoidable and imminent effort to review Brazilian tax rules. Two normative strategies have already been addressed, but still await due factual implementation in the federation.