Progressive tax change and legal interpretation of the final part of § 7o of article 150 of the federal constitution of 1988

Abstract

Aims to talk about the problems involving the Tax on Circulation of Goods and mechanism of substitution progressive tax applicable to him, regarding the interpretation of the final part of § 7o of Article 150 of the Constitution of 1988. Considering that the mentioned device ensures a refund of tax paid by tax substitute in cases of non occurrence of the tax law, discusses whether this rule should also be applied to situations in which the real basis of calculation is less than the estimated.