Análise da ocorrência de instituição, da condicionante prevista na cláusula quinta, do convênio ICMS no 100/97, no âmbito do Estado da Bahia, à luz do princípio da legalidade tributária

Abstract

This work analyzes, in light of the Principle of Tax Legality, the internalization procedure of Clause Five of the CONFAZ Agreement nº. 100/97, as performed by the State of Bahia. The main objective of the work is to investigate the institution, or not, of the conditioning allowed by Clause Five of the CONFAZ Agreement nº. 100/97, in the scope of the State of Bahia. Likewise, the work intends to discuss the unfoldings of the Principle of Tax Legality, according to the teaching of Roque Antônio Carrazza. To this end, qualitative research is conducted, applying the deductive method of investigation. The Federal Constitution of 1988, lent the Principle of Legality, extended amplitude, when this, focuses on the Tax Law, for this reason, the procedure of internalization of the CONFAZ Agreement nº. 100/97, under the terms in which it was executed by the State of Bahia, did not result in the implementation of the condition allowed by Clause Five of that diploma.