The Union's invasion of the powers of the states and the Federal District in the intervention contribution in the economic domain incident on the importation and marketing of oil and oil products, natural gas and its derivatives, and ethanol

Abstract

Want this study demonstrates the unconstitutionality of Amendment to the Constitution No. 33/01, responsible for introducing the Text Magno § 4 of Art. 177, which trazos material criteria incidence hypothesis of the Contribution of Intervention in the Economic Domain on Imports and Marketing of Oil and its derivatives, natural gas and their derivatives and Alcohol Fuel. Seeks to prove occurring problem in substantive test market, due to which the Union has jurisdiction to institution of that contribution, would be invading acompetência the states and the Federal District, pursuant to Art. 155, II, of the Greater Charter. For this purpose, this contribution, proven their tax, receives the analysis the tax treatment covered by the contribution name, given his hypothesis incidence as well as the calculation basis, characteristics querevelam said nature and are own taxes. Apply to this contribution the legal regime of taxes, it is inferred that the Union can not tax through this incidence hypothesis, the occurrence of materialcomercializar criteria, as we booked constitutionally the States and the Federalpor District during the collection of the Tax on Goods . As the Amendment to the Constitution n.º33 / 01 manifestation of the Constituent Power Derived Reform, introducer vehicle fit standards to control object deconstitucionalidade, one comes to the conclusion that it is unconstitutional.