Статья 11, первый параграф Закона о фискальной ответственности: Анализ, основанный на автономии муниципалитетов и фискальном политическом федерализме: ... i fiskal'nom politicheskom federalizme
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Анализируется международный сценарий фискальной ответственности, вдохновляющий бразильский Закон о фискальной ответственности, который устанавливает административную санкцию, выраженную в единственном пункте ст. 11, поднимая вопросы об автономии муниципалитетов и характеристиках налоговой компетенции.
Ответ был получен благодаря позиции Федерального верховного суда, который проанализировал конституционность данного положения. .
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