Extintas ADIs que tratavam da contribuição social sobre serviços prestados por cooperativas

on: setembro 04, 2017In: Notícia

O ministro Alexandre de Moraes, do Supremo Tribunal Federal (STF), extinguiu, sem resolução do mérito, as Ações Diretas de Inconstitucionalidade (ADIs) 2594, 5036 e 5102 que questionavam o inciso IV do artigo 22 da Lei 8.212/1991, incluído pela Lei 9.876/1999, a qual tratava da contribuição previdenciária de empresa em virtude da prestação de serviços de filiados a cooperativas de trabalho.

Segundo o relator, as ações não podem prosseguir, pois a execução do dispositivo foi suspensa pelo Senado em março de 2016, depois que o STF, no julgamento do Recurso Extraordinário (RE) 595838, declarou a sua inconstitucionalidade. Dessa forma, faltam às ADIs “a confirmação de qualquer interesse de agir”.

De acordo com o ministro, a jurisdição constitucional abstrata brasileira não admite o ajuizamento ou a continuidade de ação direta de inconstitucionalidade de lei ou ato normativo já revogado, substancialmente alterado ou cuja eficácia já tenha se exaurido, independentemente do fato de terem produzido efeitos concretos residuais, sob pena de transformação da jurisdição constitucional em instrumento processual de proteção de situações jurídicas pessoais e concretas.

O dispositivo previa que a contribuição a cargo da empresa, destinada à Seguridade Social, seria de 15% sobre o valor bruto da nota fiscal ou fatura de prestação de serviços, relativamente a serviços que lhe são prestados por cooperados por intermédio de cooperativas de trabalho.

Nas ações, a Confederação Nacional da Indústria (ADI 2594), a Confederação Brasileira de Trabalhadores Policiais Civis (ADI 5036) e a Confederação Nacional dos Dirigentes Lojistas (ADI 5102), sustentavam que o dispositivo violava os seguintes artigos da Constituição Federal: 154 (reserva de lei complementar para a criação de novos impostos), 195 (valores sobre os quais deve incidir a contribuição dos empregadores, empresas e equiparados para a Seguridade Social), e 195 (reserva de lei complementar para a criação de novas contribuições para a Seguridade Social).

RP/CR

5/9/2013 – Questionada contribuição incidente sobre faturamento de cooperativa de trabalho

23/4/2014 – STF declara inconstitucional contribuição sobre serviços de cooperativas de trabalho

Link : Extintas ADIs que tratavam da contribuição social sobre serviços prestados por cooperativas

Fonte: STF

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