Princípio da simplicidade no sistema tributário

Abstract

Constitutional Amendment 132/23 introduced the legal principle of simplicity into the Brazilian Tax System. This amendment raises relevant legal questions regarding the content and effectiveness of this new legal principle. The general objective of this research is to analyze whether the principle of simplicity constitutes a merely programmatic norm or an imperative one, the non-observance of which gives rise to legal consequences. The specific objectives address the investigation of the: (a) concept of tax simplicity; (b) effectiveness of such principle; (c) mechanisms to solve conflicts between the principle of simplicity and another norm. To this end, the deductive methodology was employed, based on bibliographical research, as well as empirical research, through the analysis of decisions of the Brazilian Federal Supreme Court in which there was a collision between a principle and another norm, to identify whether this type of norm has a decisive character in the judgments of the Brazilian Federal Supreme Court. It is concluded that the principle of simplicity is an optimization mandate, which seeks to realize, to the greatest extent possible, the simplification of normative texts, both in volume and language; tax obligations, especially ancillary ones; and tax administrative and judicial procedures. Furthermore, it has been found that conflicts between a principle of simplicity and other rules can be resolved by assessing the proportionality of the rule, a method accepted by the Brazilian Federal Supreme Court. The use of this technique by the Supreme Court, however, is inconsistent and still requires improvement