Taxa de incêndio: análise do caráter uti universi do serviço público subjacente e da constitucionalidade material sob o viés jurídico-tributário à luz da jurisprudência do STF

Abstract

This study aims to analyze the material (un)constitutionality of the fire prevention and firefighting fee, whose triggering event is the mere availability of the firefighting service, in light of the jurisprudence of the Brazilian Federal Supreme Court (STF). The research begins by addressing the controversy surrounding the constitutional requirements of specificity and divisibility of public services for the validity of such a tax, as well as the legality of the commonly used calculation basis. The debate gains relevance due to the oscillating jurisprudence of the STF, which, in 2017, declared the fee unconstitutional, but later, in 2025, recognized its constitutionality in the judgment of RE 1417155 (Theme 1.282), still pending final decision. The topic is further underscored by the limited attention given by legislation, legal scholarship, and case law to key aspects of this fee. The research seeks to determine whether the fees imposed for the actual or potential use of firefighting services meet the technical-legal criteria required for their constitutional validity, particularly regarding the nature of the public service. The study adopts a descriptive-analytical methodology, grounded in bibliographic, documentary, and jurisprudential research, examining legal scholarship, statutory provisions, technical opinions, and STF decisions. This work aims to offer a critical contribution to the legal and tax debate, highlighting the boundaries and possibilities for charging the fire prevention fee under Brazil’s constitutional framework.