Princípio do não confisco tributário

Abstract

This paper discusses the principle of prohibited tax forfeiture, revealing the expression "use tributes for purposes of forfeiture”, in this art. 150, IV, of the Federal Constitution. Aims to imprint this constitutional guarantee its proper meaning, related but independent with the other principles that underlie the state fiscal activity, in the light of the reflections produced by specialized doctrine, in order to avoid confusion between the concepts of confiscation, forfeiture effect, ability to pay, of legality, of reasonableness and of proportionality intaxation, the principle of free enterprise and of private property rights. Talks also about the parameters required to achieve a tax that meets the ideal of tax justice, seeking to establish certain criteria of performance for the Finance Administration, which turns out to be, if ever transposed, undeniably improper taxation. Examines the relationships carved from the collation of the principles that guide the tax activity. In the end, talks about some of the forms of manifestation of confiscating tax.