(In)constitucionalidade da lei de repatriação: reflexões acerca do regime especial de regularização fiscal e tributária

Abstract

This article aims, under the aspect technical-juridical, the Law number 13.254, which instituted the Special System of Foreign Exchange and Tax Regularization and stablished the procedure for regularizations of goods non declared abroad. It seeks to delineate the social and legal basis of the Law and its supposed goals in society. It leaves from the contextualization of the Repatriation of Resources Law and from the critical analisis of some of its devices, taking care of a possible unconstitutionalty. The methodology used was thebibliographic research and critical dialectical and the theoric march was the neoconstitutionalism. By the end of the research, the conclusion was that the Special System of Foreign Exchange and Tax Regularization is unconstitutional.