Without prejudice to other guarantees guaranteed

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the taxpayer, the Union, the States, the Federal District and the Municipalities are prohibited from establishing unequal treatment between taxpayers who are in an equivalent situation, prohibiting any distinction in reason for their professional occupation or function performed, regardless of the legal name of the income, titles or rights;" In other words, there is no possibility of a law designed for everyone being interpreted contrary to the Constitution, that is, being contrary to the principle of equality, confronting two clear precepts of the CF without any relevant justification.

In fact, it should be noted that if the benefit is not extended to Simples Nacional companies, it will be mitigating the provisions of items IV and IX, both of Article of the Constitution in other words, it will not be respecting free competition or even favoring favorable treatment for micro and small companies. It is as if large companies EX Mobile Phone Numbers were granted a tax benefit that, on its face, is more advantageous than Simples itself. On the other hand, what, for now, seemed insurmountable, due to the strong arguments of the hierarchy of laws, may not resist the possible interpretation of article 146-A of the Constitution that is defended by specialized doctrine.



Complementary law may establish special taxation criteria, with the objective of preventing imbalances in competition, without prejudice to the Union's competence, by law, to establish standards with the same objective." "The importance of this device is undeniable, especially in the current context, in which market dynamics can generate strong impacts on the life of society and the State assumes a normative and regulatory role in economic activity, exercising the functions of monitoring, encouraging and planning.