Limites ao ato administrativo que altera a alíquota do imposto de importação: sentido e alcance do art. 153, §1º, da Constituição Federal
Citizens' access to foreign products and services in the domestic market reveals the degree of freedom of a country. However, sometimes countries use tariff procedures to block the access of the international producer to the domestic market. In Brazil, this competence is positive in art. 153...
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| Formato: | Dissertação |
| Idioma: | pt_BR |
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Brasil
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| Endereço do item: | https://repositorio.ufrn.br/jspui/handle/123456789/28419 |
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| Resumo: | Citizens' access to foreign products and services in the domestic market reveals the degree of
freedom of a country. However, sometimes countries use tariff procedures to block the access
of the international producer to the domestic market. In Brazil, this competence is positive in
art. 153, §1º, of the Federal Constitution. The present work aims to investigate the limits to the
administrative act that alters the import tax rate. For this, we used the logical-deductive and
dissertative-argumentative methods, from the data obtained in monograph, books, scientific
articles, legal provisions and national jurisprudence on topics related to the theme of work. It
aims, as specific objectives, to understand the foundations of the Democratic Rule of Law and
how they serve as a limitation to the state power, to investigate the regulation and intervention
of the State over the economic domain, to study the points of dogmatic taxation to the import
tax, to discuss the legal instrument. appropriate for the realization of the tax extrafiscality of the
import tax, make a proposal to approximate the constitutional concept of national development
and evaluate the problem of the efficient tool for controlling extrafiscality. In the end, it
concludes that the administrative act that alters the import tax rate, despite being a discretionary
act, must comply with a number of legally imposed limits, otherwise it will be void. |
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