Os limites de aplicação do princípio de vedação ao efeito confiscatório do tributo

Abstract

This dissertation aims to demonstrate the limits of application of the constitutional tax principle that prohibits the confiscatory effect of the tax, affirmed in article 150, item IV, of the Federal Constitution of 1988. For this, its general characteristics are analyzed, also the relation to the constitutional guarantee of right of property and discussions about setting boundaries for determining the “confiscatory effect”. Then it examines the relationship with other tax constitutional principles, by which it is promoted the formation of certain parameters for identifying the confiscatory effect, including equality, ability to pay principle, and minimum existential. Another relationship explored is the constitutional prohibition of confiscation and the principles of reasonableness and proportionality, demonstrating that they are different instruments of limitation to the power to tax. Following, we will approach the application of the principle object of this study in relation to the various tax species, as well as the identification of the confiscatory effect on the total tax burden, demonstrating the parameters for its proper use in conjunction with the interpretations of the Federal Supreme Tribunal.