The Three-dimensional View of the Taxable Event and the Constitutional Taxation Powers Evolution in Front of the Digital Economy Facts

Abstract

Through a three-dimensional vison of Law, this study aims to confirm if the Federal Constitution used a typological structure to rule the division of power between the federal entities to tax the economic reality (incomes, consumption of goods and services, wealth). In view of reality incorporated in the constitutional rule of law, this study will verify if the typological structure allows the administration of justice to update the possible meaning contained in a rule, giving it a semantic stretch according to the new realities due to values. These questions will be answered through the analysis of constitutional tax rules that limits the power to tax the consumption of goods and services in reaction to the new facts of the digital economy. In this context, after the closing of theoretical premises, a case study of Supreme Court rulings will be carried out to verify whether the constitutional terms have been updated to safeguard legal axioms provided in the Federal Constitution for taxation.