Accessory tax obligations from the perspective of the fundamental duties theory
| Autor | Henrique da Cunha Tavares - Adriano Sant'Ana Pedra |
| Ocupação do Autor | Master in Fundamental Rights and Guarantees (Faculdade de Direito de Vitória, FDV) - PhD in Constitutional Law (Pontifícia Universidade Católica de São Paulo, PUC/SP) |
| Páginas | 2281-2290 |
Working Group: Public policies, politics and law • 2281
Henrique da Cunha Tavares1*
Adriano Sant’Ana Pedra2**
AbstractThefundamentaldutyfulllmentofcontributingtopublicspending
isessential formobilizing thenancial resourcesneededto implementfunda-
mental rights by the State. And tax obligations named “accessories” play a
major role in monitoring compliance of this fundamental duty. However, the
institution of instrumental duties to be performed by taxpayers and third par-
ties, in a progressive transfer to particulars of government tasks, taxes manage-
ment and supervision inherent of the State, should be examined not only from
theprincipleoflegalityaspectitsowntax eldbutalsoin lightoftherights
freedoms and fundamental guarantees of persons. This article aims to analyze,
under the bias of fundamental duties theory, the criteria that must be observed
for the establishment of accessory tax obligations.
Keywords: accessory tax obligation; fundamental duty; fundamental right.
1. Introduction
Thefundamental duties theme was relatively forgoen by the
doctrine and jurisprudence, especially when compared to the impor-
1 * Master in Fundamental Rights and Guarantees (Faculdade de Direito de Vitória –
FDV). Post-graduate degree in Tax Law (Faculdade Cândido Mendes de Vitória) and in
Civil Procedural Law (Faculdade de Direito de Cachoeiro de Itapemirim). Professor of
Tax Law at Centro Universitário São Camilo. Lawyer. E-mail: henrique@tavaresegiro.
com.br. Curriculum Vitae: http://lattes.cnpq.br/6505052521263008.
2 ** PhD in Constitutional Law (Pontifícia Universidade Católica de São Paulo – PUC/
SP). Master in Fundamental Rights and Guarantees (Faculdade de Direito de Vitória –
FDV). Professor of Constitutional Law at Faculdade de Direito de Vitória – FDV (bach-
elor, master and doctoral program). Federal Attorney. E-mail: adrianopedra@fdv.br.
Curriculum Vitae: http://lattes.cnpq.br/0637600349096702.
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