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e com plexidade.3 O sistema constitucional tributário, na definição de Geraldo Ataliba, é o “conjunto de princípios constitucionais que informa o quadro orgânico de normas fundamentais e gerais de Direito Tributário vigentes em determinado país” .4 A imposição tributária, como lem bra Ives Gandra, “representa apropriação de bens do cidadão” 5 e, portanto, sempre deverá observar fielm ente os princípios e preceitos constitucionais, pois salienta o Supremo Tribunal Federal que o…