A Unidade, Coerência e Completude do Ordenamento Jurídio e o Conceito de Reincidência Tributária

Abstract

This work, which subject is to treat concept of tax backsliding aims, before all, break paradigms tending to contradicting formally legal concepts, but opposite to an constitutional right. There is the content that is extracted of most of the concepts of backsliding when several competent States were proposed for. It is
demonstrated that the greediness for the collection of taxes, without obligation with the coherence and unity of the right, the States were believing standards in total disagreement with the Constitution, turning a democratic State of right into an arbitrary state, disregarding the constitutional guarantees, stony clauses set up by the constitutional legislator.