Prohibition To The Confiscation Effects On Brazilian Tax Law

• Autor(a) principal: Carrazza, Roque Antonio
• Data de Publicação: 2019
• Outros Autores: Barreni, Smith Robert
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Economic Analysis of law Review
• Texto Completo: https://portalrevistas.ucb.br/index.php/EALR/article/view/11256
• topic: Tax Law; Principle; Confiscation Effect; Limits

The main objective of this research is to analyze the principle that prohibits the imposition of taxes with the effects of confiscation, according to the 1988 Federal Constitution - Article 150(IV). Although law makers possess the aptitude to create taxes, one must take into consideration the legal limits, those being laid down in the Constitutional Text related to the exercise of this taxing power. The principle of “non-confiscation” tax is one of these limits – which, being deeply related with other constitutional principles, among which highlight the equality and ability to pay – prevents the imposition of taxes that, being too onerous, come to discourage, harm or, in extreme circumstances, prevent the exercise of the citizen’s fundamental rights, especially those related to freedom and property rights. The implementation of the principle that prohibits the institution of taxes with the effects of confiscation depends on the analysis of each concrete case, by the judiciary, respecting the fundamental rights of the taxpayer.