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This paper proposes to explore the meaning of prohibition to the institution of confiscatory tribute. Initially it seeks the common sense of the language adopted by the constituent. Subsequently, its doctrinal definition. Finally, the meaning built by the constitutional judge. At the end of each topic, it rewrites the constitutional text with words similar in meaning but impregnated with elements added by common sense, legal science and the court. The theme is relevant when clarifying whether the meaning of the constitutional text resembles that attributed to it by the doctrine and the Supreme Court.

revista de direito tributário e financeiro

O SIGNIFICADO DA EXPRESSÃO “UTILIZAR TRIBUTO COM EFEITO DE CONFISCO” NA DOUTRINA E NA JURISPRUDÊNCIA DA CORTE CONSTITUCIONAL BRASILEIRA: APROXIMAÇÃO OU DISTANCIAMENTO DO SEU SENTIDO COMUM?