O direito fundamental ao meio ambiente e o reflexo vinculativo de sua dimensão objetiva sobre a matriz motivacional do tributo : instrumento constitucional de conformação e limitação de normas e políticas tributárias

Abstract

The fundamental right to environment reflects as a legal objective principle binding of the Public Power action with direct application over the National Taxation System. The presented consideration is a nuclear foundation to the development of the subject as proposed in this study, which demands to qualify the fundamental right to environment, especially from its objective dimension, as a constitutional normative mechanism that shapes the tax itself and taxation policy. Methodologically oriented by the legal dogmatic of analytical pattern argumentation, the study shall examine the legal effects arising from the right to environment from its contemplation as a fundamental right, passing through the legal status of constitutional principle of immediate and mandatory application, qualified as a evaluative element of direction and limitation over the legal system and, specially, over the National Taxation System. These theoretical results lead to the account of the fundamental right to environment as the vector that conforms and limits the tax elements and taxation policy definitions, in order that they are the actors of the fundamental right to environment’ promotion and protection. A possible contempt of environment values by the tangible tax rule leads to suspicion of unconstitutionality, fact relativized only in the hypothesis of noncompliance justified by other fundamental right influencing the motivational basis of tax and which prevails in the particular case in a principles weighting.