IMPOSTO SOBRE GRANDES FORTUNAS E A UTILIZAÇÃO DO MANDADO DE INJUNÇÃO FUNDAMENTADO NA TEORIA CONCRETISTA

Abstract

The existence of a tax expressly provided for in Article 153, item VII, of the Federal Constitution, the capacity of the Union, but which has never been the institution of a Complementary Law, raises a question about the reasons that justify the legislator's inertia in the face of this gap. Whoever has a "great fortune" not only holds a large amount of assets but also a power that, in turn, can be even more influential than the fortune itself. In practice, it is necessary to establish and define in detail the tax incidence hypotheses, as well as criteria such as the calculation base, rate, and other characteristics common to any tax. Faced with this gap, there is a constitutional remedy that has the exact function to supply legislative omissions and safeguarding rights fully provided for in the Federal Constitution, but which require a specific law to be implemented or exercised. Questions about what inspection and collection will be like will arise, as is usual with any change, but the Tax on Large Wealth can become an instrument of social justice and ensure fundamental rights in the face of the disparity that exists in Brazil, where those with lower assets end up bearing a proportionally greater tax burden, while holders of large assets pay less taxes. In this scenario, the Concretist Theory emerges, which supports the proposition of the Writ of Injunction as a solution to this problem.