THE INCIDENCE OF THE PRINCIPLE OF PROHIBITION OF CONFISATION ON TAX FINES WITH A VIEW TO THE UNDERSTANDING OF THE STF

Abstract

The main purpose of this paper is to present the STF's understanding of the possibility of applying the principle of prohibition of confiscation on tax fines, as well as differentiating tax from fine and conceptualizing the principle of prohibition of confiscation, to then discuss jurisprudential understandings on the application of the principle of prohibition of confiscation in relation to fines and taxes. As far as that, there is the accuracy of fixing the maximum percentage that can be considered confiscatory when it comes to fines, in view of the existing variations in positioning. Considering that the law does not specify the applicability of the prohibition on confiscation to tax fines, and the jurisprudence understands it to be applicable in relation to the fine and percentage that is being charged. Thus, it is necessary to study this theme, since it is a subject very present in the daily lives not only of contributors, whether individuals or legal entities, but also of federative entities.