Constitutional limits to the power to tax and the principle that prohibit use tax as confiscatory effect / LimitaÃÃo constitucional ao poder de tributar e a vedaÃÃo da utilizaÃÃo de tributo com efeito de confisco

AUTOR(ES)

Marconi Costa Albuquerque

DATA DE PUBLICAÇÃO

2004

RESUMO

Considering the notion of right as a cultural phenomenon essentially shed in linguistics signs the author used the Gadamerâs concept of interpretation based in a previous comprehension to understand the meaning of the principle that prohibit the State to use taxes with confiscatory effect of any kind as established base in the Brazilian Constitution as proclaimed in 1988. The author has pointed out the importance to look for the meaning of any text not only in its literal content but from its semantic and pragmatic matrix as well. Turning itself toward the theory of the principles the author started to face the problem related with the confiscatory effects of taxes showing the fundamentality of this prohibition as a constitutional principle, looking for its meaning by using others related constitutional principles and anchoring its arguments in the prevalence of the values that define the purposes of the Democratic State of Right. Without of assuming any ideological influences or political tendency the study has being developed based only in the positive aspects of the constitutional law giving emphasis to the dogmatic side of the right. The author has concluded for the undetermined legal nature of the prohibition of using taxes as confiscatory effects, argument that it is not used as a matter to diminish the effectiveness of this principle showing as well the dissociation between the ideas of âconfiscatory effect of taxâ and âconfiscatory taxâ taken this last one as a decurrently sanction to the practice of illicit actions, while that one overflows this meaning having to be understood by a different way outside the circle of the penalty. It points to the little importance of trying to define the real meaning of the expression âconfiscatory effect of taxesâ related to its quantitative side, looking for to establish by the other side the qualitative limits for its application, relating it as instrument of control of the effectiveness of material justice and defining it as a binding principle for legislator e applicator of the law

ASSUNTO(S)

principle tributÃrio princÃpios confisco direito confiscatory effect tax

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