A não cumulatividade como elemento essencial da regra constitucional de competência da contribuição sobre bens e serviços (CBS)

Abstract

The purpose of this paper is to discuss non-cumulativeness as an essential element of the constitutional rule governing the new social security contribution on goods and services (CBS). We use normative and semiotic methods of analysis, constructing structural concepts based on General Theory of Law and Philosophy of Law to analyze the product of the procedure of interpreting normative texts, the legal norm. On this basis, we present the derivative relationship arising from the rules of tax jurisdiction, in order to outline the scope of jurisdiction of the contribution on goods and services (CBS). We also emphasize the importance of distinguishing between rules of conduct and jurisdiction, presenting the normative hierarchy as a result of the normative chain. At this point, we write about the logical-formal structure of the jurisdiction rule. From this point, we analyze the CBS as a type of social security contribution, revealing the legal nature of this tax and, therefore, revealing the outline of the possible criteria of the matrix rule of tax incidence to be created by the infra-constitutional legislator. In the last part of the paper, we reveal that non-cumulativeness is an essential element to be included separately and distinctly in the constitutional competence rule of the CBS. Conclusion based on the contribution of the fundamental right to property and freedom, the influence of the proposition of contributory capacity, the principles of nonconfiscation and fiscal neutrality, commands delimit and amplify non-cumulativeness. At the core of the study, we elaborate the complete logical-formal structure of the constitutional rule of competence for the contribution on goods and services (CBS)