The tax implications of misuse of purpose in the allocation of the collected product with the CIDE-fuels

Abstract

The present study is presented from a deductive methodology, academic research about the CIDES and its tax autonomy. It identified the standards of the legal regime of this tax and its rule array of tax incidence. In this context it proved the principle of proportionality, which allows the interventional contribution reaches its end, true requirement of validity of exaction. It was also shown that is characteristic of these contributions the allocation of the collected product to the purpose that gave rise to their institution. This allocation, as well as being contemplated by the founding law of the tribute in parallel standard to the incidence of rule-matrix must necessarily also be seen in the factual level, under penalty of nullity own exaction. It attempted to thus by analyzing the CIDE-Fuels characterize the deviation of collected product, and therefore, the deviation of autorizadora purpose of their institution. Thus, it was intended to demonstrate the invalidity of that tribute. It was, then, the tax implications arising from the diversion of resources such contribution and pointed to the existence of a subjective right of the taxpayer to legally dispute this fact, considering that the allocation viewed only as a financial element would involve the violation of nature of this tax.