A extrapolação da aplicação do direito pela administração pública em face dos contribuintes na relação jurídico tributária do tributo

Abstract

This study analyses the exaggeration by the Public administration when applying Law before taxpayers in the legal relation between them and the tax authorities. It highlights the Constitution Tax System, the principles of Law and of the Constitution that support the Tax Law and enters into the analysis of the principles that permeates the administrative sphere and more specifically Taxation. It refers to the modus operandi of the Tax Administration when acting. And by the use of cases it demonstrates situations where exaggerations happened by the Public administration when applying Law before taxpayers. Last, it presents consequences and reflections that the exaggeration by the State when applying Law before taxpayers causes in legal, economic, financial and social field, generating mismatches that lead to losses for the State itself and for the society directly affecting the Constitution Guarantees