Princípio da vedação ao confisco: uma interpretação hermeneuticamente adequada e crítica à jurisprudência do Supremo Tribunal Federal

Abstract

The prohibition to confiscate is a constitutional principle, bound to the protection of the existential minimum necessary to a decent existence and not to be confused with other protections for the taxpayer, as the principle of ability to pay. The existential minimum is the set of assets and rights necessary for the development and emancipation of the human person, which is one of the democratic rule of law goals. Thus, on the premise that the tax law is traditionally approached exegetical-positivist way, under a legal model based on formalism and interpretation through semantic methods, the problem faced in the research was how to give effect to the principle of tax confiscation through a constitutionally proper interpretation. Therefore, must be overcome the traditional view on the right to property, characterized by patrimonial and individualistic bias, replacing it with a property regulation aimed for functionalization and repersonalization, seeking the achievement of social solidarity. In the jurisprudence of the Supreme Court were found conflicting decisions, suggesting the need for greater care of the Court as to the consistency among the arguments and reasons to decide. In addition, it was noted that the STF approach still suffers strong influence of legal positivism, when seeking to establish a priori criteria to identify the rate that would identify confiscatory taxation.