Análise da constitucionalidade da contribuição prevista no art. 1º da lei complementar nº 110/2001

Abstract

The objective of this work is to analyze if the Article 1 of Supplementary Law 110/2001 can still be considered constitutional. In this regard, the basic concepts applicable to this tax species and its essential requirements will be verified. After that, the reasons for the creation of the tax exemption will be investigated, through an analysis of the historical context. To this end, the motives presented for the bill that originated the law in analysis and other existing documents that deal with the subject will be used. In fact, it was discovered that the exaction was created in order to pay for the monetary restatement related to inflationary purges in January 1989 (Plano Verão) and April 1990 (Plano Collor I) suffered by the active accounts linked to the FGTS. Having said these reasons, it will be ascertained whether, after sixteen years of its institution, they still exist. In this direction, after documentary and legislative research, it was possible to verify that the purpose for which the tax was instituted has already been exhausted, resulting in the unconstitutionality of this tax. In the end, the jurisprudential understanding on the subject was studied and since, with the exception of the Federal Supreme Court, which has not yet judged the merits, the judges and courts have a majority understanding in the sense that it is impossible to declare unconstitutionality supervenient of this tax.