Therefore, Rose observes referring Jnior to the subject Its generating fact is the valuation accomplishes of real state of private, decurrent property of the accomplishment of public works in the area where the property is located. (Jnior, 1993, P. 2712). Being thus, the special asessment is a tribute tied, therefore its generating fact depends on a state activity indirectly related to the debtor, that is, between the state performance and the debtor to the law places an intermediate fact. It is a tribute whose collection is complex face to the difficulty of if fixing quantum of the valuation of the property in result of the public work. 188.8.131.52 Special Contributions Already the third type tributary, is the contributions special, that in the article 217 of the Internal revenue code enumerate, of form not – taxing, contributions special, also called ' ' sociais' ' or ' ' parafiscais' ' , charged in our Country. The Federal Constitution of 1988, in its article 149, foresees that the Union can institute social contributions, of intervention in the economic domain and interest of economic professional categories, as instrument of its performance in the respective areas.
Such contributions integrate the system tributary being submitted to the principles conduct that it. In accordance with the teachings of Ataliba (1995, P. 166), is had Is fiscal tributes that servant (evidently for law) for certain people diverse of the state and collected by proper them. These people can be public autarchic administrative – or mere exactly private, since with purposes of public utility. Parafiscalidade is appraised as being the delegation of the power to charge tributes to the diverse people of the Union, States and Cities. The contributions special can have nature of tax or tax, depending on its generating fact. As the case, will obey the peculiar regimen of each one. 184.108.40.206 Obligatory Loans Was from 1951 that the figure of the obligatory loan appeared in Brazil, having been it regulated for the first time in the Constitution of 1967.