The Reinforced Principle of Tax Legality

Abstract

In this study, starting from the concept of tax legality, a characterization of the reinforced principle of tax juridicity is carried out, revealing its true meaning based on the nature of the Tax State and the intense demands for stability and predictability that this domain imposes. The research moves away from a simplistic view of administrative legality to delve into a profound analysis of how the parliamentary statutory reserve and the principle of typicity act as guarantees of sovereignty and the protection of citizens' patrimonial interests. The text identifies the structural problems this principle aims to resolve, demonstrating that the protection offered by mere administrative legality is insufficient given the intrusive nature of taxing power.

The technical narrative focuses on the affirmation of a fundamental right of an analogous nature: the right not to be compelled to pay taxes that have not been created in accordance with the Constitution, that are retroactive in nature, or whose assessment and collection do not strictly follow the terms of the law. This fundamental right is presented as an inherent limit to the fundamental duty to pay taxes, serving as a shield against arbitrariness and the abuse of power.

By bridging the primacy of the law with the immediate force of constitutional norms, the article offers an essential analytical framework for understanding the application of tax laws as a process of achieving justice, where the validity of the tax act is inseparably linked to absolute respect for the architecture of the Rule of Law.