A (in)constitucionalidade da Lei nº 6.442/2003 do estado de Alagoas: uma análise acerca da possibilidade de instituir taxas pelo exercício de poder de polícia e por serviços públicos de competência do Corpo de Bombeiros Militar

Abstract

The monograph sought to discuss the constitutionality of Law No. 6,442 of 2003 of the State of Alagoas, in light of the jurisprudence of the Federal Supreme Court and the teachings of renowned scholars of Tax Law. In this sense, the controversy analyzes the powers of the Military Fire Brigade and the nature of the activities it performs, with the purpose of analyzing whether the authorizing grounds for the institution of service and police fees to fund this state action are present. When examining the judgments of the Supreme Court on the subject, it was inferred that this is an issue pending pacification, despite Precedent 549 being in force. From the assessment of the law that is the subject of the work, it was found that there is no formal unconstitutionality, although there are defects of material unconstitutionality, but capable of being remedied. Finally, it was concluded that the Supreme Court's jurisprudential fluctuation causes legal uncertainty regarding the issue, so that federated entities have received different treatments regarding the fees they create. However, it is expected that with the judgment of Theme 1,282, the issue will be finally resolved, with the institution of firefighter fees being considered constitutional.