THE UNCONSTITUTIONALITY OF THE GARBAGE FEE IN BRAZIL
The present work is based on the study of the unconstitutionality of the garbage collection fee, since the tax part of the 1988 federal constitution determines that the tax system obeys limitations when it comes to the power to tax. Competence is the division of the power to tax that is constitutionally attributed to various public entities, where each one has the freedom to institute and collect the taxes that are within their competence. It is also discussed the impacts that the binding precedents number 19 and 29 instituted by the Federal Supreme Court, which would have the possibility of charging fees with the same basis for calculating a tax, also bringing an authorization of the garbage collection fee, it is not necessary to create a constitutional amendment.
THE UNCONSTITUTIONALITY OF THE GARBAGE FEE IN BRAZIL
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DOI: 10.22533/at.ed.216222304023
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Palavras-chave: Tax law. Constitutionality. Unconstitutionality. garbage fee.
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Keywords: Tax law. Constitutionality. Unconstitutionality. garbage fee.
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Abstract:
The present work is based on the study of the unconstitutionality of the garbage collection fee, since the tax part of the 1988 federal constitution determines that the tax system obeys limitations when it comes to the power to tax. Competence is the division of the power to tax that is constitutionally attributed to various public entities, where each one has the freedom to institute and collect the taxes that are within their competence. It is also discussed the impacts that the binding precedents number 19 and 29 instituted by the Federal Supreme Court, which would have the possibility of charging fees with the same basis for calculating a tax, also bringing an authorization of the garbage collection fee, it is not necessary to create a constitutional amendment.
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Número de páginas: 9
- Ana Paula Valdez Barbosa
