Federalism and Privileges in Tax Collection
The More Than Obsolete Precedent 563
DOI:
https://doi.org/10.46801/2595-6280-rdta-44-3Keywords:
federalism, order of privilege, Precedent 563, article 187 of the National Tax CodeAbstract
In this article we will analyze the following question: is the order of privilege in tax collection (single paragraph of article 187 of the National Tax Code) compatible with the federative principle established by the Federal Constitution of 1988? In order to do so, we will analyze the legal doctrine contemporaneous to the Supreme Court’s Precedent 563 (1976), the previous decisions of the Court that led to that precedent, the characteristics of the federative regime established by the Amendment 1/1969 and by the 1988 Constitution, as well as the legal doctrine about the constitutionality of the order of privilege. The conclusion is that the order is not compatible with the Constitution of 1988.
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Copyright (c) 2021 Ana Paula Sabetzki Boeing
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