Comments on the Constitutional Norms


Comments to the Article 151


(17) Equal and unequal tax treatment: in search of balance


55. For taxes purpose, the equal treatment among the legal entities which constitute the Brazilian State in a same level of power is what permits the existence of the State structure: the Federal Union can not prefer, e.g. a specific Municipality, giving to it incredible preferences concerning to taxes, by reason of this can bring a disturb in the hierarchical federal structure.

56. The same, in a most basic perspective, applies to the territorial element in taxation: unequal federal taxation in different territories inside the same federal jurisdiction implies in a problematic sensation to citizens concerning their rights of citizenships.

57. By other side, in a country with continental dimension, there are a lot of unequals areas in an economical sense, being a duty of the State change this scenario, because the power of a State is directly related to the union of its constitutive elements, what is more difficult when there is a great difference of power among these elements.

58. Not treat the taxpayers in a so unequal way (with taxes which are not uniform in all Brazilian territory), nor in a so equal way (not considering the necessity of promote strategic regions) must be the main purpose of the Federal Union. Find the balance is the key perspective.


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