In past times, the State afforded the necessary expenditures to accomplish its finalities asserted itself in various means that are universally known along history, such as wars of conquests, extortion of other peoples, donations, manufacture of metallic and paper currencies, requirement of loans, incomes produced by its goods and its companies, imposition of penalties, and several others.
Many of these processes to obtain the public revenue were considered tributes. However, with the gradual evolution of the public expenses to face the growing plurality of the collective needs it became essential to the State to take hand of a regular and permanent source of financial resources. Thus, the State, based on its coercive force, made a partial subtract of the private wealth, without any counter installment. This way, the tribute started to be the main source of the public revenue and its payment is essential to finance all State activities. The exacerbation of the tributary phenomenon, though, ended up provoking fights between the people liable to pay a tribute versus the State.
The movements in that direction are well known in four great civilizations: Spain, England, Portugal and France.
In Spain, in the Courts of Lion, Alfonso IX declares in 1188, under oath, the principle of the tributary legality, according to which the taxes have to be voted by the contributors' commission agents before its collection. Withal this, the Courts of Lion in 1188 also declared the principle of the due process of law, by which the king was forbidden to proceed against the property or the person of the subject, before he wasn't called to defend himself at the curia.
In England, the fight between Pope Innocent III, King John ("John Without a Land") and his English Barons, culminated with the advent of the Magna Carta Libertatum of 1215, in which it was consigned the principle that no tribute or Scutage could be charged without the assent of the Council of the Kingdom, except the custom ones for the: (1) rescue of the king; (2) rise of the king's older son to the status of gentleman; or, (3) endows of the king's oldest daughter.
In Portugal, the Courts of Lamengo were convoked, in 1413 to legislate about taxes and the succession of the royal power in the Portuguese monarchy system.
In France, during the Ancien Régime , representatives of the nobility, clergy and people got congregated in the States-General and in the Provincial States almost always for the attainment of tributes, since the beginning of the XVI century until 1614, from when absolutists monarchs (Francis I, Henry IV and Louis XIV) sequentially dissolved these assemblies or let this matter drop, to impose legislations about tributes exclusively by themselves. Between 1787 and 1789, after the re-establishment of the States-General by King Louis XIV, as an disastrous effort to collect more taxes to ease the social tensions caused by the enormous France's financial crisis. It's the start of the free fall of the French monarchy and the empowerment of the Political Revolution. The king's figure is quickly exceeded by the importance of the events and Louis XIV desperately tries to empty the States-General for the lack of subject and measures to take, but it is too late for him to do so, because the members of the House of Representatives had already taken conscience of their force and was already too organized, proclaimed themselves the National Assembly and the National Assembly Constituent, subsequently.
The historical studies reveals that the exacerbation of tributation was often the direct or indirect cause of great revolutions or great social transformations, such as the Independence of the American Colonies (1776), the French Revolution (1789), and in Brazil, the "Inconfidência Mineira" (1789). This latter was the most genuine and idealist movement of the Brazilian nationality affirmation. The Inconfidência Mineira had as its essential motivation the economic bleeding provoked by the metropolis through the engrossment of the special tax, as it clarifies Paulo Roberto Cabral Nogueira ( Do Imposto Sobre Produtos Industrializados, São Paulo: Saraiva, 1981).
Nowadays, the principle o the tributary legacy, i.e., the taxes' income must be previously approved by the representatives of the people, is found in the Constitutions of all democratic countries. In Brazil, this principle is expressed since the first Republican Constitution of 1891 (vide CR/1891, article 72, paragraph 3rd). Even the granted Constitution of 1824, reserved to the private initiative of the chamber of deputies to legislate in substance of taxes (CR/1824, article 36, paragraph 1st).
From these facts, history comes to prove that fighting against non assented taxation and the abuse of coercive methods to collect it had pushed the development of nowadays concept of judicial security. Currently, the phenomenon of the tributation is totally jurisdicted, the tribute is a legal category disciplined by the Law. It only can be demanded through a legal relationship between the State and the subject-contributor, this liaison is derived exclusively from the Law and its collection, whether made through an Administrative activity or under a Judicial Process, has to observe the principle of the strict legality.
Many of these processes to obtain the public revenue were considered tributes. However, with the gradual evolution of the public expenses to face the growing plurality of the collective needs it became essential to the State to take hand of a regular and permanent source of financial resources. Thus, the State, based on its coercive force, made a partial subtract of the private wealth, without any counter installment. This way, the tribute started to be the main source of the public revenue and its payment is essential to finance all State activities. The exacerbation of the tributary phenomenon, though, ended up provoking fights between the people liable to pay a tribute versus the State.
The movements in that direction are well known in four great civilizations: Spain, England, Portugal and France.
In Spain, in the Courts of Lion, Alfonso IX declares in 1188, under oath, the principle of the tributary legality, according to which the taxes have to be voted by the contributors' commission agents before its collection. Withal this, the Courts of Lion in 1188 also declared the principle of the due process of law, by which the king was forbidden to proceed against the property or the person of the subject, before he wasn't called to defend himself at the curia.
In England, the fight between Pope Innocent III, King John ("John Without a Land") and his English Barons, culminated with the advent of the Magna Carta Libertatum of 1215, in which it was consigned the principle that no tribute or Scutage could be charged without the assent of the Council of the Kingdom, except the custom ones for the: (1) rescue of the king; (2) rise of the king's older son to the status of gentleman; or, (3) endows of the king's oldest daughter.
In Portugal, the Courts of Lamengo were convoked, in 1413 to legislate about taxes and the succession of the royal power in the Portuguese monarchy system.
In France, during the Ancien Régime , representatives of the nobility, clergy and people got congregated in the States-General and in the Provincial States almost always for the attainment of tributes, since the beginning of the XVI century until 1614, from when absolutists monarchs (Francis I, Henry IV and Louis XIV) sequentially dissolved these assemblies or let this matter drop, to impose legislations about tributes exclusively by themselves. Between 1787 and 1789, after the re-establishment of the States-General by King Louis XIV, as an disastrous effort to collect more taxes to ease the social tensions caused by the enormous France's financial crisis. It's the start of the free fall of the French monarchy and the empowerment of the Political Revolution. The king's figure is quickly exceeded by the importance of the events and Louis XIV desperately tries to empty the States-General for the lack of subject and measures to take, but it is too late for him to do so, because the members of the House of Representatives had already taken conscience of their force and was already too organized, proclaimed themselves the National Assembly and the National Assembly Constituent, subsequently.
The historical studies reveals that the exacerbation of tributation was often the direct or indirect cause of great revolutions or great social transformations, such as the Independence of the American Colonies (1776), the French Revolution (1789), and in Brazil, the "Inconfidência Mineira" (1789). This latter was the most genuine and idealist movement of the Brazilian nationality affirmation. The Inconfidência Mineira had as its essential motivation the economic bleeding provoked by the metropolis through the engrossment of the special tax, as it clarifies Paulo Roberto Cabral Nogueira ( Do Imposto Sobre Produtos Industrializados, São Paulo: Saraiva, 1981).
Nowadays, the principle o the tributary legacy, i.e., the taxes' income must be previously approved by the representatives of the people, is found in the Constitutions of all democratic countries. In Brazil, this principle is expressed since the first Republican Constitution of 1891 (vide CR/1891, article 72, paragraph 3rd). Even the granted Constitution of 1824, reserved to the private initiative of the chamber of deputies to legislate in substance of taxes (CR/1824, article 36, paragraph 1st).
From these facts, history comes to prove that fighting against non assented taxation and the abuse of coercive methods to collect it had pushed the development of nowadays concept of judicial security. Currently, the phenomenon of the tributation is totally jurisdicted, the tribute is a legal category disciplined by the Law. It only can be demanded through a legal relationship between the State and the subject-contributor, this liaison is derived exclusively from the Law and its collection, whether made through an Administrative activity or under a Judicial Process, has to observe the principle of the strict legality.
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