The Fiscal Closure as unconstitutional sanction

Abstract

Beyond applying a sanction for non-compliance of tax obligations, the fiscal closure, as the sword of Damocles, stands as an instrument of “fiscal terrorism” by authorities of our country.

Here is presented an analysis about its nature, elements and application, being by all

meanings a violation of fundamental rights, of such figure referred in the Fiscal Code of the Federation, as well as the economic impact in the patrimony of taxpayers. In addition to propose the repeal of that figure, also is put for consideration a proven and efficient means of defense for the taxpayer.