Control Proportionality the Exclusion of Simple for National Debts

Abstract

Article now proposed will seek to analyze the exclusion of Micro and Small Businesses of the National Simple by debts. It will be reviewed at first economic , legal and social concept of the company , in order to demonstrate the significance of the business to understand the application of the social function of this . Elsewhere , the exclusion will be treated in the Micro and Small Businesses , from the aspect of social function of these and extrafiscal purpose of the National Simple, being seen as the main point , that the principle of proportionality , from the viewpoint of controls appropriateness and necessity, whether they are being properly created and interpreted , both by the legislature , as by the judiciary .

Keywords

• Contencioso tributário, Extrafiscalidade, Função social, Proporcionalidade
• Simples nacional
• Micro e pequena empresa