Purpose of deviation from the intervention contribution in the field economic incident about fuel

Abstract

It is intended to demonstrate the purpose of deviation from the Intervention Contribution in the Economic Domain levied on fuels, defending the constitutionality of its collection when disrespected the allocation of revenue. At first, the tax incidence of rule - matrix will be analyzed, subsuming its criteria to Cide fuels. After, it will be talk about the three purposes established by the Constitution for the Cide fuels. Finally, we will speak up about the purpose of this tax diversions to then confirm the unconstitutionality of the CIDE - fuel charge when not used for constitutional purposes.