A inconstitucionalidade da cobrança de contribuição de iluminação pública.

Abstract

For constituting subject whose field of performance mainly encloses the most diverse aspects and for affecting financially the people indiscriminately, the tributes are always objects of great quarrels in the legal world, between them, have one that still controversial cause in reason of its legal non-observance: Contribution for the expenditure of the service of public illumination. In the search to base and to emphasize the formal irregularity of the law that instituted this tribute, necessity becomes, to adopt as efficient method to the inquiry, the exegetico-legal one whose target if translates the research of proportioner sources of relative data to the subject, as doctrines, codes and articles. Considering the necessity of if understanding the complexity of the legal proceeding of the tribute in study, it is presented present research divided in for chapters in which they are approached, initially, the historical context of the Financial Activity of the State, as well as the evolution of the taxation in the different phases of the Society Human being until the current days; the taxation in Brazil, and the taxation as phenomenon, giving special prominence for some criteria used for the legislator to fix the tribute as the tax-paying ability. Soon after, points are underlined concernentes the species taxes, which are: taxes, taxes, obligatory and special contributions or fiscal special asessments, loans, being, initially, made a generic boarding on the definition of tributes. Later, it is distinguished the formal and material Control of Constitutionality, its concept, its requirements and the legislative process. At a last moment, the collection of the Contribution for the expenditure of the service of public illumination is given to approach, as well as its creation. Finally, the formal unconstitutionality of this tribute will be questioned, being presented its legal passage and its confrontation with the legislative process demanded by the effective Great Letter.