THREE OBSERVATIONS ON TAX LEGALITY

Abstract

This article will critically analyze the Theory of Tax Legality that permeates the work “Legalidade Tributária e o Supremo Tribunal Federal: uma análise sob a ótica do RE n. 1.043.313 e da ADI n. 5.227”, presenting three criticisms: the first, that the rule of tax legality does not prevent the reduction of rates by the Executive Branch; the second, that the principle of tax legality does not al-low the use of indeterminate concepts and general clauses in the abstract tax-able events; and, the third, that Alberto Xavier’s “closed tax legality” doctrine is pertinent and up-to-date.