Comments on the Constitutional Norms


Comments to the Article 150


(1) Liberty of Citizens x Actions of the State

8. The caput of the norm states which the constitucional limits expressed in this Article are not the only limits that constitutes the Brazilian Tax System, whose mechanisms of contention to the power of tax can consist, additionaly, in regulation engendered by infra-constitutional norms and, what is more important, in regulation engendered by other norms of constitutional nature that are fundamental rights, such as, for example, the right of secrecy and the right of locomotion (freedom of movement).

8b. If I not pay the tax on vehicles can the authority block my car of circulation? Is it juridical that the State gains direct access, through the Bank, to my financial data? What is the limit, concerning data privacy of citizens, that must be imposed to the State for mining and processing of data for the purpose of taxation?

9. Then, the main issue in this Article is on the tension between the individual liberties and the amplitude of the action of the State, being this last action engendered always according the aims for which a State is built: maintenance of the peace and protection against external threats; and nothing more than this, because the State is not an end in itself, but a means.  


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Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil