Limites ao ato administrativo que altera a alíquota do imposto de importação: sentido e alcance do art. 153, §1º, da Constituição Federal

Abstract

Citizens' access to foreign products and services in the domestic market reveals the degree of freedom of a country. However, sometimes countries use tariff procedures to block the access of the international producer to the domestic market. In Brazil, this competence is positive in art. 153, §1º, of the Federal Constitution. The present work aims to investigate the limits to the administrative act that alters the import tax rate. For this, we used the logical-deductive and dissertative-argumentative methods, from the data obtained in monograph, books, scientific articles, legal provisions and national jurisprudence on topics related to the theme of work. It aims, as specific objectives, to understand the foundations of the Democratic Rule of Law and how they serve as a limitation to the state power, to investigate the regulation and intervention of the State over the economic domain, to study the points of dogmatic taxation to the import tax, to discuss the legal instrument. appropriate for the realization of the tax extrafiscality of the import tax, make a proposal to approximate the constitutional concept of national development and evaluate the problem of the efficient tool for controlling extrafiscality. In the end, it concludes that the administrative act that alters the import tax rate, despite being a discretionary act, must comply with a number of legally imposed limits, otherwise it will be void.