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In this article we will analyze the following question: is the order of privilege in tax collection (single paragraph of article 187 of the National Tax Code) compatible with the federative principle established by the Federal Constitution of 1988? In order to do so, we will analyze the legal doctrine contemporaneous to the Supreme Court’s Precedent 563 (1976), the previous decisions of the Court that led to that precedent, the characteristics of the federative regime established by the Amendment 1/1969 and by the 1988 Constitution, as well as the legal RDTA 44 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Atual Current Issues of Tax Law Review ISSN: 1415-8124 /e-ISSN: 2595-6280 91 BOEING, Ana Paula Sabetzki. Federalismo e Concurso de Preferência: A Mais que Obsoleta Súmula 563 do STF. Revista Direito Tributário Atual, n.44. p. 90-114. São Paulo: IBDT, 1o semestre 2020. Quadrimestral doctrine about the constitutionality of the order of privilege. The conclusion is that the order is not compatible with the Constitution of 1988.