154. The Union will be able to institute: I – transmission mortis cause and donation, of any goods or rights; II – relative operations to the circulation of merchandises and on renderings of services of interstate and intermunicipal transport and communication, despite operations and the installments if initiate in the exterior; III – property of automachine vehicles. Already concernente to art. 156 of the CF/88, determined that Art. 156. It competes to the Cities instituting taxes on: I – urban land and territorial property; II – Inter transmission livings creature, to any heading, for onerous act, of real properties, by its very nature or physical acession, and of rights in rem on property, except the ones of guarantee, as well as cession of rights its acquisition; III – services of any nature, not understood in art. 155, II, defined in complementary law.
In this vertex, the last part of this chapter contains norms of financial right and if it destines to regulate it the distribution of prescriptions taxes. In 1993, through Constitutional Emendation n 3, had been modified, added and revoked devices of the Federal Constitution of 1988. Amongst them, 6 and 7 of art are. 150; art. 155 caption, interpolated propositions I, II and III, and 1, 2 3; art. 156, III, IV, 3 and 4; art. 160, only paragraph; art. 167, IV, 4.
Therefore, it is verified that the abilities taxes are defined by the limitations of the power to tax, foreseen in the law biggest excellent to the end of this research. 2,3 TRIBUTES to understand what it is tribute it is necessary to search carefully its definition in the Internal revenue code. According to article 3 of the Internal revenue code tribute is all obligatory disbursment, in currency or whose value in it if can state, that it does not constitute sanction of tort, instituted in charged law and by means of administrative activity fully tied.