sábado, 26 de janeiro de 2008

Contribuições e federalismo


No início de 2005, publiquei minha dissertação de mestrado pela Editora Dialética, sob o título "Contribuições e Federalismo".

Ao "transformar" a dissertação em livro, porém, além de mudar seu título, que era mais analítico ("As “Contribuições” e a Discriminação de Rendas Tributárias na Federação Brasileira"), e de fazer alguns reparos sugeridos pela banca, tive de suprimir os resumos em línguas estrangeiras.

Não sei bem por qual razão - vai que algum alemão procura o tema no google - fiquei com pena de simplesmente esquecer tais traduções, pelo que resolvi postá-las aqui. Aí vai:


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O presente trabalho tem o propósito de determinar as relações entre o princípio federativo e a competência tributária da União Federal para instituir contribuições. Tendo como parâmetro o ordenamento jurídico brasileiro, especialmente a Constituição Federal promulgada em 1988, faz-se um exame do modelo de federação adotado no Brasil, e da importância da divisão de rendas tributárias (atribuição de competências e repartição de receitas) entre os diversos entes federados para a efetiva existência dessa forma de Estado. A partir desse exame, analisa-se a competência da União Federal para criar contribuições, tributos que, em princípio, não têm o produto de sua arrecadação partilhado com Estados-membros e Municípios, nem se submetem a um âmbito de incidência previamente delimitado, tal como acontece com os impostos.
Considerando que o principal limite ao poder tributário, no âmbito das contribuições, é positivo, consistindo na necessária aplicação dos recursos arrecadados em certas finalidades, socialmente relevantes, com o propósito de efetivar direitos fundamentais de segunda e terceira dimensões, avalia-se até que ponto a otimização desses valores sociais pode embaçar o princípio federativo; examina-se ainda se tais valores, ou metas sociais, estão realmente sendo otimizados com a instituição de contribuições, ou se essa espécie tributária não vem sendo utilizada apenas como forma de burlar a divisão de rendas tributárias traçada na Constituição, especialmente em face da “Desvinculação de Receitas da União – DRU”, inserida no Ato das Disposições Constitucionais Transitórias, a autorizar que os valores arrecadados com as contribuições sejam aplicados em finalidades diversas das que lhes determinaram a instituição e a cobrança.
Finalmente, procede-se a uma análise crítica da jurisprudência do Supremo Tribunal Federal pertinente ao tema. O propósito do estudo, em suma, é o de provocar um reexame do assunto, especialmente porque a realidade fático-normativa à luz da qual a doutrina e a jurisprudência se manifestaram sobre o mesmo alterou-se sensivelmente nos últimos três lustros.

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El presente trabajo tiene el propósito de determinar las relaciones entre el principio federativo y la competencia tributaria de la Unión Federal para establecer las contribuciones. Teniendo como parámetro el ordenamiento jurídico brasileño - principalmente la Constitución Federal promulgada en 1988 - se hace un examen del modelo de federación adoptado en Brasil, y de la importancia de la división de rentas tributarias (atribución de competencias y repartición de recetas) entre los diversos entes federados para la existencia efectiva de esa forma de Estado. A partir de ese examen, se analiza la competencia que la Unión Federal posee para crear contribuciones, tributos que - en principio - no tienen el producto de su recaudación compartido con los Estados- Miembros y los Municipios, ni se someten a un ámbito de incidencia previamente delimitado, tal cual ocurre con los impuestos.
Considerando que el principal límite al poder tributario, en el ámbito de las contribuciones, es de carácter positivo; consistiendo en la necesaria aplicación de los recursos recaudados en ciertas finalidades, socialmente relevantes, con el propósito de tornar efectivos los derechos fundamentales de segunda y tercera dimensión, se valúa hasta qué punto el aprovechamiento de esos valores sociales puede empañar el principio federativo; incluso se examina si tales valores o metas sociales, están realmente siendo aprovechados con la institución de contribuciones, o si esa especie tributaria no está siendo usada apenas como manera de burlar la división de rentas tributarias trazada en la Constitución, especialmente en fase al hecho de la “Desvinculación de Recetas de la Unión – DRU”, inserida en el Acto de las Disposiciones Constitucionales Transitorias, autorizar que los valores recaudados con las contribuciones sean aplicados en finalidades diferentes de las que les determinaron la institución y la cobranza.
Finalmente, se procede a un análisis crítico de la jurisprudencia del Supremo Tribunal Federal pertinente al tema. El propósito del estudio, en suma, es el de incitar a que se haga un nuevo examen del asunto, sobre todo, si se tiene en cuenta que la realidad fáctico-normativa a la luz de la cual la doctrina y la jurisprudencia se manifestaron sobre el mismo se alteró sensiblemente en los últimos lustros.


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Die anwesende Arbeit hat die Absicht, die Relationen zwischen dem Bundesprinzip und der Steuerfähigkeit des Bundesunion festzustellen, um Beiträge einzuführen. Sie hat als Parameter die brasilianische Rechtswissenschaft, besonders die verkündete Bundesverfassung 1988. Ein Modell der Föderation wird angenommen in Brasilien und vom Wert der Abteilung der steuerpflichtigen Einkommen (Zuerkennung von Fähigkeiten und von Verordnungverteilung) zwischen den verschiedenen Bundesintegranten gebildet, für das wirkungsvolle Bestehen dieses Staatforms. Ab dieser Forschung, wird die Fähigkeit des Bundesunion analysiert, um Beiträge, Tribute zu verursachen, die allgemain keinen Produkt seines verteilten Ansammlung mit Bundesländer und Städten haben und keinem Bereich der vorher abgegrenzten Ausdehnung einreichen, wie es mit Steuern geschieht. Es betrachtet, daß die Hauptbegrenzung auf der Steurmacht positiv ist und aus der notwendigen Anwendung der Betriebsmittel besteht, die in einigen ausgezeichneten Sozialzwecken gesammelt werden. Mit der Absicht, die Grundrechte der zweiten und dritten Maße zu vollenden, wird es ausgewertet, wie die Optimization dieser Sozialwerte die Bundesgrundregel schädigen kann. Es wird auch überprüft, ob diese Sozialwerte oder Ziele wirklich mit der Anstalt von Beiträgen optimiziert werden oder diese Steuer nicht nur verwendet werden, als Weise die Abteilung der steuerpflichtigen Einkommen zu betrügen, die in der Verfassung gebildet sind. Besonders wegen der ,,Unverordnung des Bundeseinkommen - DRU ", die in den vorübergehenden konstitutionellen Beseitigungen eingesetzt ist und autorisiert, daß die Werten, die mit den Beiträgen gesammelt werden und die Ansammlungsverfassung festgestellt haben, in den unterschiedlichen Zwecken angewendet werden. Schließlich wird eine kritische Analyse der Rechtswissenschaft des Obersten Bundesgerichtshofs in Beziehung zu dem Thema. Die Absicht der Studie, kurz gesagt, ist, eine Wiederforschung des themas besonders weil die faktik-normative Wirklichkeit erheblich in den letzten Lustrums änderte, auf denen die Lehre und die Rechtswissenschaft aufgedeckt wurden.


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The purpose of this paper is to define the relationship between federal principles and the contributory jurisdiction of the Federal Union for establishing contributions. With Brazilian legal regulations as the parameter, especially the Federal Constitution established in 1988, the federation model adopted in Brazil is examined, as well as the importance of the division of tributary income (attribution of jurisdiction and sharing of receipts) between the various federal entities for the effective presence of this form of State. From this examination, an analysis is made of the jurisdiction of the Federal Union to impose contributions, levies that, in principle, do not have the product of their collection shared among the member states and municipalities, and also are not subject to a previously delimited scope of incidence, such as that which occurs with taxes.

Considering that the main limit to tributary power within the scope of contributions is positive, consisting of the necessary application of levied resources to certain socially relevant ends, with the purpose of accomplishing fundamental rights of second and third degrees, an evaluation is made to determine up to what point the optimization of these social values can cloud federal principles. Also examined is whether these values, or social objectives, are really being optimized with the contributions institution or whether this kind of contribution is only being used as a way of cheating the distibution of tributary income outlined in the Constitution, especially in view of the “Desvinculação de Receitas da União – DRU” (Revenue Disentailment of the Union) included in the Transitory Constitutional Provisions Act, to authorize that the amount collected with the contributions be applied to various ends that the institution and levying determine.
Finally, a critical analysis is presented of the jurisprudence of the Federal Supreme Tribunal pertinent to the theme. In summary, the objective of the study is to provoke a re-examination of the subject, especially because the legal standard reality, in the light of which the doctrine and jurisprudence appear concerning it, has changed appreciably in the last three lustrums.

***


Il presente lavoro ha il proposito di determinare le relazioni tra il principio federativo e la competenza tributaria dell' Unione Federale per istituire contributi. Avendo come parámetro l' ordinamento giuridico brasiliano, specialmente la Costituzione Federale promulgata nel 1988, si fá un esame del modello di federazione adottato in Brasile, e dell' importanza della divisione dei redditi tributari ( attribuire le competenze e reparti dell'ufficio imposte) tra i diversi enti federali per l'effettiva esistenza di questa forma di Stato. A partire da questo esame, si analizza la competenza dell'Unione Federale per creare contributi, tributi che, inizialmente, non há il prodotto del suo introito una compartizione con Stati-membri e Municipi e nemmeno si sottomettono in un ambito di incidenza previamente delimitato, cosí come accade con le imposte.
Considerando che il limite principale al potere tributario, nell'ambito dei contributi, é positivo, consistendo la necessaria applicazione dei valori riscossi in certe finalitá, socialmente rilevanti, con il proposito di rendere effettivi diritti fondamentali di seconda e terza dimensione si valuta sino a che punto l'ottimizzazione di questi valori sociali puó offuscare il principio federativo; si esamina ancora se tali valori o mete sociali, sono realmente ottimizzati con la istituzione dei contributi, o se questa specie di tributazione non viene utilizzata appena come forma di burlare la divisione dei redditi tributari tracciati nella Costituzione specialmente in virtú della "Svincolazione degli incassi dell'Unione - DRU" inserita negli Atti delle Disposizioni Costituzionali Transitorie, che autorizza che i valori riscossi attraverso i contributi siano applicati per scopi diversi da quelli determinati all'istituzione e alla richiesta.
Finalmente si procede ad una analisi critica della Giurisprudenza del Supremo Tribunale Federale pertinente al tema. Il proposito dello studio, in fine, é quello di provocare un riesame dell' argomento, specialmente perché la reltá fatto-normativa alla cui luce la dottrina e la giurisprudenza si sono manifestate sul medesimo, si é alterata sensibilmente negli ultimi tre lustri.

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Ce travail à l’intention de déterminer les relations entre le principe fédératif et la compétence de l’Union Fédérale pour instituer des contributions. Ayant comme paramètre l’ordonnance juridique brésilienne, spécialement la Constitution Fédérale promulguée en 1988, on fait un examen du modèle de fédération adoptée au Brésil, et de l’importance de la division de rentes tributaires (attribution de compétences et partage de recettes) entre les diverses entités fédérées pour l’existence effective de cette forme d’État. Á partir de cet examen, on analyse la compétence qu´a l’Union Fédérale pour créer des contributions, des tributs qui en principe, n’ont pas le produit de sa perception partagé avec des États-membres et des Communes, ni se soumettent à un plan d’incidence préalablement délimité, à l’exemple de ce qui se passe avec les impôts.
En estimant que la limite principale pour le pouvoir tributaire dans le plan des contributions est positive, ce qui consiste en l´application nécessaire des ressources perçues dans certaines finalités socialement considérables, avec le but d’effectuer des droits fondamentaux de deuxième et de troisième dimensions, on évalue jusqu’à quel point l’optimisation de ces valeurs sociales peut voiler le principe fédératif ; on examine encore si de telles valeurs ou des mesures sociales sont vraiment en train d’être optimisées avec l’institution de contributions, ou bien si cette espèce tributaire n’est pas en train d’être utilisée seulement comme une façon de frauder le partage de rentes tributaires tracée par la Constitution, spécialement face à la « Desvinculação de Receitas da União[1] – DRU », insérée dans l’Acte des Dispositions Constitutionnelles Transitoires, en autorisant que les valeurs perçues avec les contributions soient appliquées dans de différentes finalités de celles qui lui ont déterminé l’institution et la perception.
Finalement, on met en pratique une analyse critique de la jurisprudence du Suprême Tribunal Fédéral concernant le thème. Le but de cette étude est, en somme, celui de provoquer un réexamen du sujet, spécialement parce que la réalité facto-normative à la lumière de laquelle la doctrine et la jurisprudence se sont manifestées à propos du thème a subi une sensible altération au cours des trois derniers lustres.
[1] Détachement de Recettes de l’Union.

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