CONSTITUTIONAL ANALYSIS OF LC 190/22 WITH A VIEW TO THE PRINCIPLE OF ANTERIORITY

Abstract

This paper addresses Complementary Law 190/2022, focusing on its relationship with the principle of tax anteriority and examining the various interpretations that emerged with its enactment. Initially, the law will be presented, highlighting its aim to protect taxpayers by ensuring time for adaptation to new fiscal requirements. The Complementary Law establishes rules for the differential rate of ICMS on interstate transactions, raising questions about its validity and compatibility with constitutional principles. The jurisprudence of the Federal Supreme Court will be examined to understand how LC 190/2022 aligns with the principle of anteriority. This research follows a qualitative, descriptive, explanatory, documentary, and bibliographical approach, using the deductive method.