Simplicius Simplicissismus

os Limites da Praticabilidade diante do Princípio da Capacidade Contributiva

Abstract

This article analyzes important superior courts decisions on practicability principle. Enthusiasts of the practicability sustain theory of the compati-bility of the tax justice with practicability. The practicability can take to the fiscal justice. There is a limit for the practicability to be fair, so that it leads the taxation to the gross rationality, in a sense of effectiveness associated to the ability to pay principle. Not always the simple taxation is practical nor either exactly. The practicability is linked to the equality principle. If the law cannot be executed for confused or for lacking any requisite that allows the objectiveness to be accomplished, it contradicts its source, that is the Constitution. Therefore, in case it is not verified the characteristic imprecise outlines of the type at least just like logical concept, it is considered impracticable to follow what the legislator wanted. The Jurisdictional power attentive glance acts with respect to equality principle in taxation, making the ability to pay principle prevail on the simplicity practicability.