Aspectos gerais do princípio da proibição do tributo com efeito de confisco

Abstract

This work for the completion of the course has as its objective to discuss the general aspects and features of the principle of the prohibition of tribute with effect of confiscation. To this end, we elaborated the present whereas the positions espoused by great jurists who had dealt with the matter, as well as, of understanding law of the Federal Supreme Court (STF) on how and under what circumstances the tribute is to be used with effect confiscatorio and, therefore, infringente the principle that precludes the use of tribute with effect of confiscation. THE method used for the making of this work was the analytical. Careful Reading of doutrinadores on the object proposed. Comparison between the different positions, if existing, in order to reach to approximate way to a common denominator. Finally, a description of the object of study and positioning of the Supreme Court of the country. As a result of this analysis can outline, in a very simple, however, aims, the above principle, thus, it is expected, with a principle studied little, but not for this, of minor importance