III
_____________________________________
Comments on the Constitutional Norms
Comments to the Article 150
§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.
___________________________
All rights reserved. Prohibited to copy and distribute, without permission of Rafael De Conti