As inconstitucionalidades da taxa de saúde suplementar

Abstract

In this study is intended to demonstrate the legal nature, constitucionality of the called Supplementary Health Tax, charged by Agência Nacional de Saúde Suplementar (National Agency of Supplementary Health). For this, the tax law premises will be settled, defining tax species, and then draw up de matrix rule of tax incidence to see if the criteria of the tax is in line with the kind of tax rate. A thorough constitutional analysis will indicate whether the charge is in line with the Constitution, especially in relation to its cost base, as discussed in the doctrinal and jurisprudential. Some controversial issues in tax law will be considered as an opportunity to elect the basis for calculating the rate is not linked to spending on state activity, there are several taxes on the same designation and de-legalization on tax matters