the last part of the aforementioned article

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possible to derive the interpretation that the Union, for taxes within its competence, with the aim of preventing imbalances in competition or, in other words, market distortions, can legislate through law ordinary. Especially because if it were necessary to complement the Constitution, in this commented part, it should be expressed as it was at the beginning of the article itself. This means, as long as the special taxation criteria are defined by complementary law and the Union seeks to prevent competitive imbalances or, as in this case, recover an important.

sector of the economy so as not to leave it at the mercy of the invisible hand of the market, which , at least at first glance, for taxes within its competence, the aforementioned federated entity can grant benefits through ordinary law, which ends up being an exception to the rule of the hierarchy of laws, being one EX Mobile Phone Numbers of the few realities that the law Ordinary law may modify, even temporarily, a complementary law. Therefore, for those opting for Simples, at least in theory, article 146-A of the Constitution, linked to the principle of equality, free competition.



the fact that we are faced with an exceptional scenario, allows the elaboration of ordinary law by the Union to establish special taxation criteria and prevent market imbalances, with the argument that there is no impediment to granting the Perse benefit concomitantly with the simplified regime being completely viable. And this is s, ordinary law, specifically in its article 28, § 1º, item II, § 2º [11] , in relation to the calculation of cold drinks for the retailer, reduced the rate of PIS and Cofins to zero, changing the complementary law of Simples Nacional, a fact that was accepted by the Federal Revenue Service without any questioning to this day.