Análise da (In)Constitucionalidade do Artigo 212-A do Código Tributário do Município de Fortaleza

Abstract

The insertion of article 212-A in the Tax Code of the municipality of Fortaleza, through Complementary Law No. 318 of December 23, 2021, conditioned the granting of any of the licenses issued due to police power to proof of regularity regarding tax obligations municipalities. Thus, in the municipality of Fortaleza, without proof of fiscal regularity, a citizen cannot obtain an Operating Permit, Sanitary Permit, Environmental Permit, Occupancy Permit, Construction Permit, Passenger Transport Permit, License for Urbanization Projects and Advertising License. In this way, all commercial activity or services provided, as well as the construction and consent for the use of new properties, are subject to conditioning. Therefore, it is worth analyzing the constitutionality of the implemented measure, considering that illegitimate restrictions on the free exercise of economic or professional activity, when imposed as a means of indirect collection of taxes, are considered by the doctrine and jurisprudence, peacefully, as a political sanction and treated as unconstitutional.