As contribuições na reforma da Previdência da Emenda Constitucional 103/19 e os seus pressupostos perante a justiça fiscal

Abstract

This work aims to study whether the changes promoted by the Constitutional Amendment 103/19 contemplate or not social justice with regard to contributions to social security, within the scope of Tax Law. Inittialy, the concept of fiscal justice is studied considering the libertarian and egalitarian sides, in order to expose the model of costing established by the Brazilian constituent and the concept of fiscal justice parameters in the national legal system. Through a historical retrospective, the existing social security models are identified, as well as the model adopted by the Brazilian Constitution and the constitutional competence related to the contributions under both general and special regime of social security. Subsequently, the aspects of the limitations established by the Constitution for the purpose of preventing abuse or threat to the fundamental rights of the taxpayer are studied. It is also examined the abolition of immunities and excessive taxation regarding the contributions of public servants submitted to the special regime of social security, which distorts the logic of hyposufficiency, also established in the Brazilian Constitution. Then, it is verified whether the modifications in the Constituitonal Amendment 103/19 meet the requirements of tax justice or not. Ultimately, the jurisprudence of the Federal Superior Court (STF) related to the contributions of the insured/taxpayers under the general and special regimes of social security is analysed