Comments on the Constitutional Norms


Comments to the Article 150


(16) Tax collection by presumed event generator of the obligation


54. According the constitutional text, the State can collect tax without the previous existence of the generator fact. This occur by the mechanism of supersede the taxpayer, by which a taxpayer (of law) has liability to the payment of taxes due by an other taxpayer (of fact), in a chain of products and services, from the presumption of a calculation basis previously determined. When occur the centralization of the liability for the payment of taxes, in a minor number of legal entities, the control of the State in the collection taxes become easer. By other side, the restitution by the State of the amount related to taxes wrongly collected, because generator presumed facts do not really occurred, is very problematic. Then, concerning this Seventh Paragraph, just a word can be said: absurd.


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