THE PRINCIPLE OF ANTERIORITY

Abstract

The present work of academic-scientific research has as object of study the Principle of the Anteriority, and as objective generality is circumscribed to the analysis of the Principle of the Anteriority, as well as the definition of its reach, in this study our aim is to define the reach of the principle of Anteriority, keeping in mind that the subject is extremely important for Law, and in special to the Tax law, a time that is fundamental principle of the legal system and has direct influence in the taxation, as well as for the fact of being principle that guarantees the fulfilment of other principles constitutional, such as the legal security and the legality. The methodology applied to the study is explicative how much to the ends and bibliographical how much to the ways. Its content approaches conceptual aspects under the historical perspective and of the right, of contextualized form; correlation enters the Principle of the Anteriority and other legal principles tributaries; main differences between the three forms where the Principle of the Anteriority if it presents, as well as its consequences how much to the effectiveness of the norms that institute, increase or modify the tribute; one will verify the main exceptions the Principle of the Anteriority, such as its incidence in the incident tax on the income and revenues of any nature, in the extrafiscal taxes and the extraordinary tax. At last, the study it takes in them to infer that the norm of the priority reflects directly in the production of effect that the norm institutor, to increase or to modify tribute will have in the events occurred in the legal world.