The legal status of the intervention contribution in the economic domain forward to the Brazilian national tax system

• Autor(a) principal: Tedeschi, Thiago Conte Lofredo
• Data de Publicação: 2007
• Outros Autores: Kempfer, Marlene
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista do Direito Público
• Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/11371
• topic: Direito Tributário; CIDE; Tributo; Intervenção; Economia.

The State intervenes in the economic domain either as State-entrepreneur (direct intervention) or in the exercise of its functions, such as regulation, supervision, encouragement and planning (indirect intervention under Art. 174CF)). In this regard, extremely important to the study of values and economic and constitutional provisions (Art. 170 CF) to say when there is constitutional authority to intrude. The intervention is justified only if it is to meet this legal regime. To defray the indirect intervention can establish the Union Intervention Contribution on Economic and CIDE Domain (Art. 149 CF). The constitutionality of this contribution should be assessed in the light of the tax regime and the constitutional requirement of rigid allocation control of these resources to fund the intervention of activity, among them the state administrative structure created for this purpose. Predestination should be grounds for a judicial declaration of unconstitutionality.