The principle of non-confiscation and its applicability on the ipva fines

Abstract

Develops the theme of the applicability of the principle of non-confiscation in fines resulting from noncompliance on the Property Tax of Motor Vehicles. It aims to present the doctrinal and jurisprudential positions on the subject by selecting the understanding that best fits the tributaries constitutional principles. Displays the IPVA matrix rule of tax incidence, outlining its main features. It lists the characteristics of the Democratic Estate of Law, describing some of its tax consequences. Conceptualizes the principle of non-confiscation, pointing his constitutional groundsand their reflections in the national tax system.