Inconstitucionalidade da contribuição social destinada a saúde.

Abstract

With the drafting of the Law No. 306-B 2008 being considered by Federal Congress, intended to create the CSS, a social contribution directed exclusively to the health system wich has the generator fact the chargin of the rates on financial activities.the present research has the objective to demonstrate the unconstitutionality of the incidence of that tax. The choice of the theme was achieved by gravity that surrounds it, because it generates so many divergences about the legitimacy of the legal possibility of the recovery. In this context the present work investigates the possibility or not about the incidence of that tax. For its implementation, was used the interpretive method based on the tax law relevant to the topic, and the comparative method, examining the doctrinal divergences that surround the case. Using such methods intended to answer these questions, and an indication of steps needed before the conclusions founded. This case is analyzed from the legal nature like the constitutional boundaries that should be applied. Some scholars consider inapplicable to recovery, while others believe fully constitutional, valid so its incidence. Checking the conditions for the recovery of the CSS, there is disobedience to a condition that is imposed by the Federal Constitution, namely the non-cumulative, so it follows that the imposition of unconstitutional CSS