The Entrenchment Clause of the Federal Principle and the PEC n. 45/2019

Authors

  • Ví­tor Thaler Teixeira Leite PUCRS

Keywords:

entrenchment clause, federal principle, tax reform, constitutional law

Abstract

This paper aim to analyze if the PEC n. 45/2019, proposal of tax reform which was approved by the CCJ of House of Representatives on 22.05.2019, violates the entrenchment clause of the federal principle, precluding the intended changes of the Constitution.
Therefore, at the beginning will be described: (1) what the federal principle on the Brazilian law consists in and what is the material limit to its change on the Constitution; (2) the main points of the PEC n. 45/2019 and why it supposedly violates the entrenchment clause of the federal principle.
At the end, will be analyzed critically the issue introduced.

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Published

2019-12-01

How to Cite

Thaler Teixeira Leite, V. (2019). The Entrenchment Clause of the Federal Principle and the PEC n. 45/2019. Revista Direito Tributário Atual, (43), 440–453. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/712

Issue

No. 43 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Ví­tor Thaler Teixeira Leite

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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