THE UNCONSTITUTIONALITY OF VEHICLE SEIZURE AS AN INDIRECT WAY OF CHARGING IPVA IN THE STATE OF GOIÁS

Abstract

This scientific article seeks, in a bibliographic and documentary perspective, to discuss the constitutionality of the seizure of the vehicle owed to the Motor Vehicle Property Tax1 as an indirect form of collection, which is commonplace in the State of Goias. It analyzes the way in which vehicles are licensed in the State, the default of IPVA and the consequences of arrears will be analyzed, addressing Law 6.830/80 that regulates the form of collection of taxes and whether the conduct adopted by the police in relation to the seizure of the unlicensed vehicle, due to the failure to pay the tax, it violates constitutional rights. Still, it analyzes the principles of due legal process, broad defense and non-confiscation that seeks to safeguard the fundamental rights of the citizen in the face of the State’s action. Given this perspective, studies were carried out seeking acceptance in decisions of the Court of Justice of the State of Goias, of the superior courts, in addition to doctrines of renowned jurists and, mainly, the study of the Federal Constitution, National and State Tax Codes and Brazilian Traffic.