O efeito confiscatório em matéria tributária: uma análise à luz dos princípios constitucionais e jurisprudências

Abstract

The confiscatory effect arises when the principle prohibiting confiscation is violated. However, there is no clear and objective definition of what constitutes a confiscatory effect, nor is there any established formula for its recognition. Not even the Constitution, which establishes this principle, provides a definition. To understand how the principle of prohibition of confiscation has been recognized and, above all, addressed, an analysis of court rulings from various tribunals was conducted. The aim was to identify which legal guarantees are associated with this principle and which others are related to it. The study seeks to describe the processes that lead to the creation of tax credits, the procedures that follow their establishment, and the implications of taxpayer default when the principles of non-confiscation are violated. The findings show that, although widely discussed, this principle remains a subject of disagreement among courts, which undermines legal certainty. Therefore, a solution has been proposed to address this issue.