Do possível efeito de confisco em multas punitivas em face do dever fundamental de pagar tributos e da proporcionalidade e razoabilidade como limites e guias para a fixação de multas tributárias

Abstract

The present research intends to investigate what the real limits to set tax fines are, along with the analysis of which fundamental rights and principles must be accomplished with their application, especially when there is a breach of the fundamental duty to pay taxes. The subject shows its relevance in face of most of the doctrine and last judgments of the Brazilian Supreme Court thesis, according to which the confiscation in tax fines is unconstitutional. This interpretation, set specifically against punitive fines, shows up unreasonable, on account of removing from it the necessary adjustments that would make it an effective prevention and punishment of acts that undermine the fundamental duty to pay taxes, with a consequent reestablishment of legal equality. To support the research a brief introduction of the national tax system was made, including the study of the nature and differences between tax, confiscation, tax obligations and tax fines. Afterwards comes the investigation of tax fines constitutional grounds, comprehending the analysis of fundamental rights, principles and goals and its intrinsic relation with the fundamental duties, notably the fundamental duty to pay taxes. Finally comes the object of this paper, with an analysis of the real limits to set tax fines, and the way that must be taken to make it happen according to constitutional grounds.