The principle of the non-forfeiture and its constitutional interpretation

• Autor(a) principal: Cavedon, Ricardo
• Data de Publicação: 2015
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Eletrônica Direito e Sociedade - REDES
• Texto Completo: https://revistas.unilasalle.edu.br/index.php/redes/article/view/963
• topic: Constitutional interpretation; Limitations; Postulates; Principle of non confiscation; Prohibition of excesses; Proportionality; Property; Reasonableness; Direito Constitucional Tributário; Interpretação constitucional; Limitações; Postulados; Princípio do não confisco; Proibição de excessos; Proporcionalidade; Propriedade; Razoabilidade

By virtue of the historic running, the legal system imposed to the concept of property to suffer some mutations in its normative structure, consistent with the actuality and the collective interest. It is, in this sense, the right to property today achieved by certain limitations – dictated both to its exercise as in its inner sphere (it is the case of the social function of property); and to certain privations (in the case of expropriation, by means of fair and prior compensation) and of the confiscation with no compensation. So, gradually one will get to go along with the foundations for a systematic and teleological interpretation of the principle of non-evolutionary forfeiture in Brazilian tax law,   allying it, in this attempt, to the criteria of reasonableness, of the proportionality and prohibition of excesses. The interpretation of article 150, subsection IV, of the Federal Constitution, must be more persistent and present in judicial activity and on contemporary doctrine.