A tributação justa dos medicamentos de uso humano: uma análise crítica sobre a tributação desses medicamentos à luz dos princípios constitucionais, seus impactos e da proposta de Emenda Constitucional nº 2/2015

Abstract

This article aims to analyze the taxation of medicines for human use in order to achieve a fair taxation.The theoretical framework used was neoconstitutionalism, in order to apply the normative force of the Constitution and its constitutional principles to deal with taxation in Brazil. In order to achieve the objective, both bibliographic and documentary researches were used to gather the information concerning the constitutional principles of taxation of these drugs, jurisprudence and general related information. The critical dialectical methodology was also used in order to analyze the data obtained by the previous methods. The present article presents the taxes that are levied on medicines for human use in the case of companies that commercialize in the domestic market and control the final price paid by consumers. The constitutional principles applied in case of fair taxation and judicial demands regarding the purchasing of these products are also analyzed. The article also addresses PEC nº 2/2015 that enable the acquisition of these products at more affordable prices in exchange of a tax exemption. Finally, it was concluded that despite the indispensability of these drugs, there is no fair taxation due to the high incidence of taxes on them, and two alternative proposals to PEC nº 2/2015 are presented.