A constitucionalidade das alíquotas na cobrança do IPTU

Abstract

The tax law is scheduled primary form of the Constitution of the Federative Republic of Brazil in 1988. Though our tax code National is already in use at the time the present constitution of our republic had enacted, and be before the creation of the 1988 constitution , dated October 25, 1966, through Law No. 5,172. Concomitantly the Constitution, were designed and created numerous devices, which aimed to regularize it; For in this way does not become the application of arbitrary and abusive Federal Constitution. Are inserted between these devices, tax regulation, called seal of taxes with effect confiscatoriedade. In this case, the tax is applied purely said, in the case where the form of penalty, forfeiture is then applied in cases of non-compliance with tax obligations character. In concrete fact that the tax seizure is detected, should be considered each tax in isolation and not the entire tax burden. Soon afterwards we can appreciate that the tax Early empties into incoherence and consequently attracts extreme difficulty in the exercises of rights enshrined in our constitution; as property, economic activity and / or the movement of funds in the Federal District. The decision to determine our magna carta the ban there tribute for the purpose of forfeiture, in full force in the country, there would be an immediate resonance in the action of the tax authorities to seek tirelessly, seizing the private property of the taxpayer.