A inconstitucionalidade da contribuição social incidentes sobre os proventos de servidores públicos e pensionistas.

Abstract

Still if the responsibility for the deficit searchs to all attribute to the public servers the cost that is fruit of a long history in the accounts of the providence. It is evident that it is not conceivable the justification of that they are the revenues of the inactive servers public and pensioners whom they burden leaving them negative. Objectifying to brighten up these deficits and to return this harmony to the system of the providence is that the great reform of the providence was promoted first, for intermediary of Constitutional Emendation n. 20/98. It was tried with the Law n° 9.783/99 to search a result, which did not get success. The STF, by means of ADI n. 2.010-DF, suspended the exaction tax for writ of prevention. After that, it came EC n. 41/03 that it started to charge mentioned the tribute. Also very they had been argued the ADIs n° 3.105-DF and 3.128-DF, that said to be constitutional the imposition tax foreseen in EC n. 41/03. The intention of the research in I comment will be to demonstrate through viable ways, its unconstitutionality, in view of being been improper and being marked of unjust character, without rationality, not having bedding some reasonable for the contribution tax. Ahead of the injustice committed before inactive the public servers and pensioners he is that the reason appears of being of this research, wounding the warranting principles constitutional of the right of the citizen. The bibliographical methods, the description-evolution and the explanatory-legal one will be used. Soon, it will be verified instant unconstitutionality of the incident social contribution on the revenues of inactive public servers and pensioners, observing the material aspects: constitutional breaking of principles and the stony clauses, the legal nature, the reduction and I confiscate it of the social contribution, the instant breaking to the principle of the isonomy and still the consequences of its punitive effect. However, some vices had been analyzed, and in special foreseen in art. 4°, of Constitutional Emendation n. 41/03, that, are emphasized, created the valuation of the contribution of the providence for inactive and the pensioners