Os limites da interpretação da competência tributária: um enfoque constitucional em tempos de reforma tributária

Abstract

The present work, entitled “The Limits of the Interpretation of Tax Competence: A Constitutional Approach in Times of Tax Reform”, aims to analyze the constitutional limits of interpreting tax competence in the Brazilian legal system. The research is based on the premise that the way in which such norms are interpreted directly affects the rigidity of the federal pact, legal certainty, and tax justice. The study begins by examining the constitutional and doctrinal foundations of tax competence, including its classifications, characteristics, and the principles that limit the power to tax. It then analyzes how the Federal Supreme Court (STF) has interpreted these norms, at times expanding, restricting, or addressing legislative omissions, which produces practical effects on the distribution of tax powers among federative entities. Lastly, it discusses Constitutional Amendment No. 132/2023 as a recent milestone in the restructuring of tax competences, considering the potential interpretive risks and federal conflicts arising from the creation of the IBS, CBS, and Selective Tax. The research methodology is qualitative, based on bibliographical and jurisprudential analysis. The study demonstrates that the proper delimitation of tax competences and the careful application of interpretive methods are essential for ensuring a stable, balanced, and constitutionally coherent tax system.