III

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Comments on the Constitutional Norms

 

Comments to the Article 150

 

(3) Equity

12. Treat equally the unequals and treat unequally the equals constitute the actions of the State, enforced by its representants, which violate the principles of equity and of isonomy.

13. By the principle of equity we can understand the establishment of proportion in the distribution of something between sides that are differents (and by this, the principle of equity, already in Aristotle, it is seen as justice, the justice by excellence).

14. This principle explicits the taxation as powerful mechanism of distributive justice. Concerning to the principle of isonomy we can understand the necessity of equal treat for the persons who are in equivalent situations. For this, for both principles, we are all equals in the measure of our unequals. Note that the constitutional norm is related, when treat on the equality and inequality, with a economic situation, with a fact, the generator fact of the tax obligation; for taxation purposes what matters, in the consideration of the equality and of the inequality, is the economic aspect.

14b. But why we (by the decision of our politicians and judges) choose an economical sector to get tax advantage? This is an unequality of treatment? Or there is a reason? If there is a strike in the transport sector, and it is motivated by the high price of fuels that is controlled by the State, in a country whose cargoes of any commercialized material are made by road transport, then the solution of this strike requires more urgency than a strike of judges or doctors?  

 

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CONTACT for legal advice

 

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