O novo regime fiscal e o direito fundamental à saúde: violação da progressividade e da proibição de retrocesso
This research analyzes the violation of the progressiveness and prohibition of social re-gression in the right to health in relation to the “New Tax Regime”, established by the amendment n. 95/2016. To this end, it proves that the funda-mental social rights generate costs thus impacting on the publi...
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7277427 |
| Source: | Espaço Jurídico: Journal of Law, ISSN 2179-7943, Vol. 19, Nº. 1, 2018 (Ejemplar dedicado a: Espaço Juridico Journal of Law [EJJL]), pags. 201-216 |
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| Summary: |
This research analyzes the violation of the progressiveness and prohibition of social re-gression in the right to health in relation to the “New Tax Regime”, established by the amendment n. 95/2016. To this end, it proves that the funda-mental social rights generate costs thus impacting on the public budget, it shows that changing the indexer of the public expenditure on health will generate a negative impact on the budget and, fi-nally, it demonstrates that the “New Tax Regime” imposes a regulatory situation more detrimental to the implementation of the right to health, on the basis of constitutional doctrine and dogmatics. It uses a descriptive methodological approach, col-lecting the information and key concepts used by means of bibliographical revision, documentary re-search and analysis of jurisprudence. At the end it demonstrates that the article 110, II of the Transi-tional Constitutional Provisions Act (ADCT), cre-ated by the New Tax Regime, violates the Consti-tution of the Republic regarding the progressivity of the right to health. |
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