Vigência da Legislação Tributária
Autor | Deusmar José Rodrigues |
Ocupação do Autor | Advogado (Procurador da Fazenda Nacional) e Contador |
Páginas | 71-74 |
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Anota Roque Antônio Carraza48que
Entre nós, o processo legislativo compreende uma etapa introdutória (a iniciativa), outra, constitutiva (a deliberação e a sanção) e, outra, complementar, dita, também, integrativa (Pietro Virga) (a promulgação e a publicação).
O artigo 61 da Constituição reserva algumas matérias à iniciativa exclusiva do Presidente da República e, por desdobramento, a todos os chefes do Poder Executivo dos entes integrantes da federação. O § 1º, letra "b", daquela disposição superior incluiu a matéria tributária na gama de matérias exclusivas. Mas tal disposição refere-se apenas aos Territórios. Portanto, a iniciativa de matéria tributária acha-se positivada pela regra do caput do artigo 61. Tem-na qualquer membro do Poder Legislativo, o chefe do Poder Executivo e os cidadãos. Consignamos que o STF reafirmou que não existe reserva de iniciativa do chefe do Executivo para propositura de lei referente à matéria tributária (ADIn nº 2.392, julgado pedido de medida cautelar em 28/03/01).
Percorrido o inter procedimental para validamente inovar a ordem jurídica, a lei passa a ter vigência. O artigo 101 do CTN estabelece que a vigência da lei tributária rege-se pelas disposições legais aplicáveis
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às demais normas jurídicas em geral. O preceito faz remissão à Lei de Introdução ao Código Civil. Desse modo, se a lei tributária nada dispuser a respeito do período de vacância e não se verificando as matrizes fáticas do artigo 103 do estatuto sob comentário, busca-se a regulamentação na LICC.
Questão paralela a da vigência é a da eficácia da lei. As leis deste ramo do Direito costumam trazer regra dizendo que entram em vigor na data de sua publicação, mas que produzirão efeitos unicamente a partir de 90 dias, contados da publicação. In casu, as leis passam a existir como entes jurídicos. Sua eficácia é que fica protraída no tempo.
As normas que permeiam o Direito Tributário, a par de constituírem um sistema (o sistema tributário), colocam-se dentro de um sistema maior e único, que é o próprio ordenamento jurídico nacional. O Direito carece, e é melhor visto, se tido realmente como um sistema de normas. Como sistema, o Direito não...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Direito Tributário
- Lista de abreviaturas
- Dedicatoria
- Apresentação
- O Direito
- O Estado
- Atividade Financeira do Estado
- Direito Financeiro
- Direito Tributário
- Norma Jurídica Tributária
- Fontes do Direito Tributário
- Vigência da Legislação Tributária
- Interpretação da Legislação Tributária
- Aplicação da Legislação Tributária
- Economia Lícita e Ilícita de Tributo
- Os Tributos
- Competência
- Limitações do Poder de Tributar
- Obrigação Tributária
- Crédito Tributário
- Administração Tributária
- Os Impostos em Espécie
- Planejamento Tributário
- Processualística Tributária
- Referências
- Índice alfabético remissivo
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