Sanção política e os regimes especiais de fiscalização : abuso do direito de cobrança ou garantia de equilíbrio e proteção da ordem tributária.

Abstract

This paper is about a subject "Political sanction and special inspection regimes. Abuse of the right of collection or balance security and protection of the tax system." It is intended, in the light jurisprudential context of the situation on the screen, analyze, discuss and present the main issues surrounding this problem. For this, it uses the bibliographical research methodology consists basically in reading and comparison of judgments passed by courts over the years as the approach to the problem. Starting from the assumption that tax evasion is a problem that affects not only the collection of the State, but also the economy and as being responsible for monitoring the state must restrain it. Within the means available to the State to carry out the inspection and collection is the use of special supervision, which is legitimate in certain cases face potential damage due to the tax evasion practice. However the treasuries, when the application of special supervision, have suffered from obstacles in its implementation, emerging discussions about the constitutionality of such surveillance, but recently this problem has to gain new contours and a more detailed approach in patriotic courts what to look for If it will demonstrate in this study. "Sanction policy and special inspection regimes. Abuse of the right of collection or balance security and protection of the tax system "is a theme that appears as essential both for the collection of interests of the state as to the market and the economy, since the injury to the rights arising from tax evasion practices reach both above spheres.