Inconstitucionalidade do adicional de 2,5% de contribuição previdenciária patronal das instituições financeiras

• Autor(a) principal: Ferreira, Levi
• Data de Publicação: 2014
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/29480
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Adicional; Contribuição; Previdenciária

In this paper, regarding the additional rate of 2.5% on the employer`s quota of the social security, incident on the payroll of the called Financial Institutions, we make a brief foray into the historical evolution of the applicable law and we demonstrate, in a very objective way, that the prevailing understanding in the judicial decisions of first and second instance is that the referred additional would be validity basically on the principles of the fiscal capacity and the equitable tax treatment, considering the supposed greater fiscal capacity of these taxpayers, which would justify the unequal treatment. Following, we analyze the legislative messages in the constitutional legislation, focusing on the Funding Plan for Social Security and, especially, in the Federal Constitution, pursuing to know, understand and systematically interpret such messages and we ascribe to them the meaning and scope we think it should have, exposing, therefore, our understanding contrary to that which has been largely adopted by the Judicial Courts and we arrived, at the end, based on several constitutional grounds which we analyzed, at the conclusion that the exaction object of our paper is unconstitutiona