Crise da repartição de receitas tributárias entre os entes federativos. Estudo do Imposto de Renda Retido na Fonte e sua destinação. Case: Governo do Distrito Federal

• Autor(a) principal: Mariano, Vitor Henrique da Cunha
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1315
• topic: Direito Financeiro; 6.01.00.00-1 Direito

This is the problem in the destination of the tax division among the federative entities, as well as the consequent purpose of constitutionally determined resources for the respective entities. The current approach and practice of apportionment between the Federal Government and the Federal District on Withholding Income Tax of a specific class of servants, those of the Federal District's public security, was analyzed. As for the method, it consisted of researching case law of the Brazilian courts, also of the specific court of accounts. Then, an exploration of the issue of problems in Brazilian federalism, with adaptations for didactic purposes, was used to demonstrate the details, and the different approaches that each entity, Union and Federal District, understands to be applied. As a result, discrepant understandings were observed when applied to the methodologies analyzed. The controversy was raised before the Federal Court of Auditors in the wake of 11,359 / 2006-1, which ordered the Ministry of Economy to stop passing on the proceeds of the Withholding Income Tax (IRRF) levied on the remuneration and earnings of the Military Fire Department and the Civil and Military Police. Federal District Attorney General, representing the Federal District Government, filed an Original Civil Action (No. 3,258), granting Minister Marco Aurélio's urgency to prevent what the IRRF on display is destined to the Union, to the detriment of the district treasury.