Os Limites para a Capacidade Contributiva - Mínimo Existencial e Confisco

como Elementos de Tensão entre Justiça Fiscal e Segurança Jurídica

Abstract

The Right must preserve the values it trusted by the society in a Social Democratic State of Right. In the search for the reach of such objective, we face permanent tension between law security and fiscal justice in those situations for which the positivity of the Right does not point solutions, as it is the case of the limits for existencial minimum and confiscation.
For the existencial minimum, it is proposed a content that considers expenses with the physics existence (food, habitation and clothing) and with the human being existence (instruction, education and leisure).
For confiscation, are analysed some cases in which the Brazilian jurisprudence analyzed its occurence.
For both, it analyses it of the concrete made with right judgement that it allows the identification of its dimension.