CPMF: uma discussão sobre sua constitucionalidade

Abstract

In the present paper it was aimed to analyze the principal aspects about the Provisory Contribution on Financial Bank Account Movements, ‘CPMF’ in order to verify possible irregularities in its legal base in accordance with the Tributary Principles and the Constitutional Laws. Once this was the objective, it was aimed to present the several taxes and assess the ‘CMPF’ along with its history, its most relevant characteristics and prorogations. In the theoretical reference, the concerning tributary principles have been evaluated. In a second moment, it was demonstrated the polemic aspects and the deficiencies around the ‘CPMF’ from the Constitutional Laws and Amendments confronted with the tributary principles. Among some irregularities found in the ‘CPMF’, it was observed that there is no guarantee that the collected revenues are effectively destined to social security, like it should be. It is noticed a juridical nature of taxes, together with a characteristic of a bi-tribute tax. Other principles similarly violated are those of tribute capacity, from the veto to the confiscation, of mitigated anteriority, of juridical security, of tribute legality and, it is understood, that the prorogation of this contribution happened in an untimely and arbitrary way. Through a developed study, conclusions have been found about the irregular aspects of ‘CPMF’, which are not able not happen in a Democratic State of Rights as well as the anti-social and unfair exaction.