Contribuição de intervenção no domínio econômico: perfil constitucional / Contribution for the intervention on public domain: constitutional profile

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

This theme was chosen because of the great interest in the Contribution for The Intervention on Public Domain referred to its great growth in Brazilian Tax scenario, nowadays. The main goal to be reached with this analysis is to construct a constitutional profile of the Contribution for The Intervention on Public Domain, capable to be used as a controlling key for the ordinary legislator action. Thus, we will analyze if the tax foreseen at the article 149 of Brazilian Federal Constitution is a special type of tax or not. We will investigate main principles applicable to this contribution, the parameters and requirements offered by constitutional legislation to its institution. Specifically about Contribution for The Intervention on Public Domain, we will search to a profile designed by the Constitution. And demonstrate how this tax figure has been analyzed by the doctrine and by the Supreme Court of Justice

ASSUNTO(S)

direito tributario direito economico -- brasil contribuicoes (direito tributario) -- brasil contribution contribuição

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