Regimes especiais de fiscalização e devedores contumazes: revisando o tema das sanções políticas em matéria tributária
The financial crisis has caused the Brazilian Treasury to increase the use of political sanctions, namely, disproportionate restrictions on fundamental rights as a way of collecting taxes in the margins of due process of law. This is the case of "special monitoring regimes" imposed on debt...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2018
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=6811004 |
| Source: | Revista de Direito Econômico e Socioambiental, ISSN 2179-8214, Vol. 9, Nº. 2, 2018 (Ejemplar dedicado a: maio/agosto), pags. 86-108 |
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| Summary: |
The financial crisis has caused the Brazilian Treasury to increase the use of political sanctions,
namely, disproportionate restrictions on fundamental rights as a way of collecting taxes in the
margins of due process of law. This is the case of "special monitoring regimes" imposed on
debtors deemed to be contingent. Although it has long been rejected by the Supreme Court's
case law, the practice continues to be adopted by the Treasury, especially in the Member
States, which have more recently invoked, in defense of their legitimacy, a precedent in which
the closure of industry of cigarettes because of their default. Such a precedent, however, does
not have the scope that it has been intended to give. Its presentation was based on
particularities of that case, without representing a change in the jurisprudence of the STF
around the subject. It cannot be said, therefore, that the "special monitoring regimes" are
constitutional, even if their objectives are legitimate. |
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