National simple: Constitutionality Analysis of Exclusions Sectorial
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Conpedi Law Review |
Texto Completo: | https://www.indexlaw.org/index.php/conpedireview/article/view/3480 |
Resumo: | The Constitution defines the favored legal treatment for small businesses without making any explicit exception, including and especially for tax obligations. Nevertheless, all the laws, which have introduced tax benefits guided by this higher provision, have discriminated small companies due to the economic sector of activity. Known as “National Simple” and introduced by the Complementary Law No. 123/06, the current legislation did not extend its benefits to small production units of a number of industries, such as the automotive industry, the passenger transport industry, the energy industry and the industry of manufacture of weapons, beverages and tobacco products. By demonstrating the mistakes of the arguments in favor of such exclusions, the article holds up that none of these provisions meets constitutional standards. Furthermore, based on a critical analysis of the Positive Law, it is shown that the hidden desire behind the exclusions was to keep the economic sectors of high profitability under control of big corporations to the detriment of smaller initiatives. |
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National simple: Constitutionality Analysis of Exclusions SectorialSimples Nacional: Análise da Constitucionalidade das Exclusões SetoriaisNational SimpleSmall BusinessFree CompetitionEconomic Sectors.Simples NacionalPequenas EmpresasLivre ConcorrênciaSetores Econômicos. The Constitution defines the favored legal treatment for small businesses without making any explicit exception, including and especially for tax obligations. Nevertheless, all the laws, which have introduced tax benefits guided by this higher provision, have discriminated small companies due to the economic sector of activity. Known as “National Simple” and introduced by the Complementary Law No. 123/06, the current legislation did not extend its benefits to small production units of a number of industries, such as the automotive industry, the passenger transport industry, the energy industry and the industry of manufacture of weapons, beverages and tobacco products. By demonstrating the mistakes of the arguments in favor of such exclusions, the article holds up that none of these provisions meets constitutional standards. Furthermore, based on a critical analysis of the Positive Law, it is shown that the hidden desire behind the exclusions was to keep the economic sectors of high profitability under control of big corporations to the detriment of smaller initiatives.A Constituição Federal determina o tratamento jurídico favorecido, inclusive e, sobretudo, no campo das obrigações tributárias, para as pequenas empresas, sem estabelecer qualquer exceção explícita. Nada obstante, todas as leis que introduziram regras tributárias mais benéficas orientadas por esse preceito superior discriminaram empreendimentos diminutos em razão do setor econômico de atuação. O atual regramento, chamado “Simples Nacional”, consta da Lei Complementar nº 123/06, mas dele não podem se beneficiar as menores unidades produtivas de diversos setores, tais como o automobilístico, o de transporte de passageiros, o de energia e o de fabricação de armas, bebidas e produtos de tabaco. Ao demonstrar a erronia dos argumentos a favor de tais exclusões, o artigo sustenta que nenhuma dessas previsões encontra amparo constitucional. Ademais, com base numa análise crítica do direito positivo, demonstra-se que o intento oculto almejado com as exclusões foi o de reservar para o grande capital, em detrimento das iniciativas de menor porte, setores econômicos de elevada lucratividade.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI2016-06-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://www.indexlaw.org/index.php/conpedireview/article/view/348010.26668/2448-3931_conpedilawreview/2015.v1i8.3480Conpedi Law Review; v. 1 n. 8 (2015): DIREITO MERCANTIL, DIREITO CIVIL, DIREITO DO CONSUMIDOR, NOVAS TECNOLOGIAS APLICADAS AO DIREITO ; 107-1292448-39312448-3931reponame:Conpedi Law Reviewinstname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)instacron:CONPEDIporhttps://www.indexlaw.org/index.php/conpedireview/article/view/3480/2993Copyright (c) 2016 Guilherme Adolfo dos Santos Mendesinfo:eu-repo/semantics/openAccessMendes, Guilherme Adolfo dos Santos2021-08-20T02:09:57Zoai:ojs.indexlaw.org:article/3480Revistahttps://www.indexlaw.org/index.php/conpedireviewONGhttps://www.indexlaw.org/index.php/conpedireview/oaipublicacao@conpedi.org.br||indexlawjournals@gmail.com2448-39312448-3931opendoar:2021-08-20T02:09:57Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)false |
dc.title.none.fl_str_mv |
National simple: Constitutionality Analysis of Exclusions Sectorial Simples Nacional: Análise da Constitucionalidade das Exclusões Setoriais |
title |
National simple: Constitutionality Analysis of Exclusions Sectorial |
spellingShingle |
National simple: Constitutionality Analysis of Exclusions Sectorial Mendes, Guilherme Adolfo dos Santos National Simple Small Business Free Competition Economic Sectors. Simples Nacional Pequenas Empresas Livre Concorrência Setores Econômicos. |
title_short |
National simple: Constitutionality Analysis of Exclusions Sectorial |
title_full |
National simple: Constitutionality Analysis of Exclusions Sectorial |
title_fullStr |
National simple: Constitutionality Analysis of Exclusions Sectorial |
title_full_unstemmed |
National simple: Constitutionality Analysis of Exclusions Sectorial |
title_sort |
National simple: Constitutionality Analysis of Exclusions Sectorial |
author |
Mendes, Guilherme Adolfo dos Santos |
author_facet |
Mendes, Guilherme Adolfo dos Santos |
author_role |
author |
dc.contributor.author.fl_str_mv |
Mendes, Guilherme Adolfo dos Santos |
dc.subject.por.fl_str_mv |
National Simple Small Business Free Competition Economic Sectors. Simples Nacional Pequenas Empresas Livre Concorrência Setores Econômicos. |
topic |
National Simple Small Business Free Competition Economic Sectors. Simples Nacional Pequenas Empresas Livre Concorrência Setores Econômicos. |
description |
The Constitution defines the favored legal treatment for small businesses without making any explicit exception, including and especially for tax obligations. Nevertheless, all the laws, which have introduced tax benefits guided by this higher provision, have discriminated small companies due to the economic sector of activity. Known as “National Simple” and introduced by the Complementary Law No. 123/06, the current legislation did not extend its benefits to small production units of a number of industries, such as the automotive industry, the passenger transport industry, the energy industry and the industry of manufacture of weapons, beverages and tobacco products. By demonstrating the mistakes of the arguments in favor of such exclusions, the article holds up that none of these provisions meets constitutional standards. Furthermore, based on a critical analysis of the Positive Law, it is shown that the hidden desire behind the exclusions was to keep the economic sectors of high profitability under control of big corporations to the detriment of smaller initiatives. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-06-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://www.indexlaw.org/index.php/conpedireview/article/view/3480 10.26668/2448-3931_conpedilawreview/2015.v1i8.3480 |
url |
https://www.indexlaw.org/index.php/conpedireview/article/view/3480 |
identifier_str_mv |
10.26668/2448-3931_conpedilawreview/2015.v1i8.3480 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://www.indexlaw.org/index.php/conpedireview/article/view/3480/2993 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Guilherme Adolfo dos Santos Mendes info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Guilherme Adolfo dos Santos Mendes |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI |
publisher.none.fl_str_mv |
Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI |
dc.source.none.fl_str_mv |
Conpedi Law Review; v. 1 n. 8 (2015): DIREITO MERCANTIL, DIREITO CIVIL, DIREITO DO CONSUMIDOR, NOVAS TECNOLOGIAS APLICADAS AO DIREITO ; 107-129 2448-3931 2448-3931 reponame:Conpedi Law Review instname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) instacron:CONPEDI |
instname_str |
Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
instacron_str |
CONPEDI |
institution |
CONPEDI |
reponame_str |
Conpedi Law Review |
collection |
Conpedi Law Review |
repository.name.fl_str_mv |
Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
repository.mail.fl_str_mv |
publicacao@conpedi.org.br||indexlawjournals@gmail.com |
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1809730144899694592 |