The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court

Detalhes bibliográficos
Autor(a) principal: Burg, Amanda Karolini
Data de Publicação: 2021
Outros Autores: Gonçalves, Everton das Neves, Nishi, Lisandro Fin
Tipo de documento: Artigo
Idioma: por
Título da fonte: Scientia Iuris (Online)
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/43009
Resumo: The purpose of monetary restatement is to preserve purchasing power. However, in the case of Public Treasury debts in Brazil, the monetary restatement utilized the basic rate remuneration of saving accounts (Referential Rate - TR), which is, by its nature, presented as an interest rate. In economic and legal terms, the application of the TR was a mistake, because the monetary restatement should be made using the appropriate instrument for that purpose, in this case, price indexes. In September 2017, the Federal Supreme Court (STF) manifested its opinion regarding the replacement of the TR by the Special Extended Consumer Price Index (IPCA-E) in a decision that replaced the Public Treasury judicial debts with a price index. This article aims to prove that the STF decision eliminated the existing flaw, since the use of interest rates as a monetary restatement instrument was not economically correct. For this reason, this study is bibliographic, documentary and explanatory in nature. This paper concludes that the STF decision, which replaced the TR with the IPCA-E, eliminated the economic error in updating the Brazilian Public Treasury debts.
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spelling The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal courtAtualização monetária dos débitos judiciais da fazenda pública sob a perspectiva do Supremo Tribunal FederalFederal Supreme CourtMonetary restatementBrazilian Public Treasury DebtsSupremo Tribunal FederalAtualização monetáriaDébitos da Fazenda PúblicaThe purpose of monetary restatement is to preserve purchasing power. However, in the case of Public Treasury debts in Brazil, the monetary restatement utilized the basic rate remuneration of saving accounts (Referential Rate - TR), which is, by its nature, presented as an interest rate. In economic and legal terms, the application of the TR was a mistake, because the monetary restatement should be made using the appropriate instrument for that purpose, in this case, price indexes. In September 2017, the Federal Supreme Court (STF) manifested its opinion regarding the replacement of the TR by the Special Extended Consumer Price Index (IPCA-E) in a decision that replaced the Public Treasury judicial debts with a price index. This article aims to prove that the STF decision eliminated the existing flaw, since the use of interest rates as a monetary restatement instrument was not economically correct. For this reason, this study is bibliographic, documentary and explanatory in nature. This paper concludes that the STF decision, which replaced the TR with the IPCA-E, eliminated the economic error in updating the Brazilian Public Treasury debts.A atualização monetária tem como finalidade a preservação do poder de compra. Entretanto, em se tratando de débitos da Fazenda Pública, no Brasil, a atualização era realizada com uso da taxa de remuneração básica da caderneta de poupança (Taxa Referencial - TR), que por sua natureza se apresenta como taxa de juros. Em termos econômicos e legais, a aplicação da TR era equivocada, pois a atualização monetária deve ser realizada com uso do instrumento adequado para tal finalidade, qual seja, índices de preço. Ocorre que, em setembro de 2017, o Supremo Tribunal Federal manifestou-se a respeito da questão, opinando pela substituição da TR pelo Índice de Preços ao Consumidor Amplo Especial (IPCA-E), em decisão que substituiu uma taxa de juros por um índice de preço nos débitos judiciais da Fazenda Pública. Este artigo tem como objetivo comprovar que a decisão do STF eliminou a falha existente, na medida em que o uso de taxas de juros como instrumento de correção monetária não é economicamente correto. Para tanto, realizou-se uma pesquisa bibliográfica, documental e de caráter explicativo. Concluiu-se que a decisão do STF, de substituir a TR pelo IPCA-E, eliminou o equívoco econômico na atualização dos débitos da Fazenda Pública.Universidade Estadual de Londrina2021-03-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/4300910.5433/2178-8189.2021v25n1p163Scientia Iuris; v. 25 n. 1 (2021); 163-1772178-81891415-6490reponame:Scientia Iuris (Online)instname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/iuris/article/view/43009/29343Copyright (c) 2021 Scientia Iurisinfo:eu-repo/semantics/openAccessBurg, Amanda KaroliniGonçalves, Everton das NevesNishi, Lisandro Fin2021-04-09T12:51:39Zoai:ojs.pkp.sfu.ca:article/43009Revistahttps://www.uel.br/revistas/uel/index.php/iurisPUBhttps://www.uel.br/revistas/uel/index.php/iuris/oairevistamdireito@uel.br2178-81891415-6490opendoar:2021-04-09T12:51:39Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
Atualização monetária dos débitos judiciais da fazenda pública sob a perspectiva do Supremo Tribunal Federal
title The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
spellingShingle The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
Burg, Amanda Karolini
Federal Supreme Court
Monetary restatement
Brazilian Public Treasury Debts
Supremo Tribunal Federal
Atualização monetária
Débitos da Fazenda Pública
title_short The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
title_full The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
title_fullStr The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
title_full_unstemmed The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
title_sort The monetary restatement of the public treasury debts under the perspective of the brazilian supreme federal court
author Burg, Amanda Karolini
author_facet Burg, Amanda Karolini
Gonçalves, Everton das Neves
Nishi, Lisandro Fin
author_role author
author2 Gonçalves, Everton das Neves
Nishi, Lisandro Fin
author2_role author
author
dc.contributor.author.fl_str_mv Burg, Amanda Karolini
Gonçalves, Everton das Neves
Nishi, Lisandro Fin
dc.subject.por.fl_str_mv Federal Supreme Court
Monetary restatement
Brazilian Public Treasury Debts
Supremo Tribunal Federal
Atualização monetária
Débitos da Fazenda Pública
topic Federal Supreme Court
Monetary restatement
Brazilian Public Treasury Debts
Supremo Tribunal Federal
Atualização monetária
Débitos da Fazenda Pública
description The purpose of monetary restatement is to preserve purchasing power. However, in the case of Public Treasury debts in Brazil, the monetary restatement utilized the basic rate remuneration of saving accounts (Referential Rate - TR), which is, by its nature, presented as an interest rate. In economic and legal terms, the application of the TR was a mistake, because the monetary restatement should be made using the appropriate instrument for that purpose, in this case, price indexes. In September 2017, the Federal Supreme Court (STF) manifested its opinion regarding the replacement of the TR by the Special Extended Consumer Price Index (IPCA-E) in a decision that replaced the Public Treasury judicial debts with a price index. This article aims to prove that the STF decision eliminated the existing flaw, since the use of interest rates as a monetary restatement instrument was not economically correct. For this reason, this study is bibliographic, documentary and explanatory in nature. This paper concludes that the STF decision, which replaced the TR with the IPCA-E, eliminated the economic error in updating the Brazilian Public Treasury debts.
publishDate 2021
dc.date.none.fl_str_mv 2021-03-31
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://ojs.uel.br/revistas/uel/index.php/iuris/article/view/43009
10.5433/2178-8189.2021v25n1p163
url https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/43009
identifier_str_mv 10.5433/2178-8189.2021v25n1p163
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/iuris/article/view/43009/29343
dc.rights.driver.fl_str_mv Copyright (c) 2021 Scientia Iuris
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Scientia Iuris
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Scientia Iuris; v. 25 n. 1 (2021); 163-177
2178-8189
1415-6490
reponame:Scientia Iuris (Online)
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Scientia Iuris (Online)
collection Scientia Iuris (Online)
repository.name.fl_str_mv Scientia Iuris (Online) - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv revistamdireito@uel.br
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