Proporcionalidade e Direito Tributário

Authors

  • Humberto Ávila

Keywords:

proporcionalidade

Abstract

This article broaches the proportionality principle in Constitutional Tax Law. The author analyses the applicability of this principle in Brazilian Tax Law. From a Supreme Court precedents perspective, this paper seeks the necessary adjustment of the applicability elements of this principle.

Published

2011-06-01

How to Cite

Ávila, H. (2011). Proporcionalidade e Direito Tributário. Revista Direito Tributário Atual, (25), 83–103. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1578

Issue

Section

Artigos