Comments on the Constitutional Norms


Comments to the Article 152


(20) The pursuit by the balance shall be made not only by the Federal Union, but, also, by States, Municipalities and Federal District.


61. The intelligence of the article 152, of the Brazilian Federal Constitution aims avoid a fiscal war between the legal entities which constitute the State of Brazil, because, if it is possible, e.g. to a Municipality charging taxes according the origin or destiny of a product or service, the direct result is an unequal treatment among these entities, and, by consequence, a break of the federal structure and the establishment of an abuse of economical power by Municipalities which are more rich. One more time, the goal is to avoid differences which generate internal wars.


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