EX\u00adMO. (A) SR. (A) DR. (A) \u00adJUIZ (A) FE\u00adDE\u00adRAL DA<\/p>\n
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…., pes\u00adsoa ju\u00adr\u00ed\u00addi\u00adca de di\u00adrei\u00adto pri\u00adva\u00addo, com se\u00adde na Rua …. n\u00ba…., ins\u00adcri\u00adta no CGC\/MF sob n\u00ba ……………; pes\u00adsoa ju\u00adr\u00ed\u00addi\u00adca de di\u00adrei\u00adto pri\u00adva\u00addo, com se\u00adde na Rua …. n\u00ba ….; e …., pes\u00adsoa ju\u00adr\u00ed\u00addi\u00adca de di\u00adrei\u00adto pri\u00adva\u00addo, com se\u00adde na Rua …. n\u00ba …, ins\u00adcri\u00adta no CGC\/MF sob n\u00ba…., por \u00adseus ad\u00advo\u00adga\u00addos in\u00adfra-as\u00adsi\u00adna\u00addos (pro\u00adcu\u00adra\u00ad\u00e7\u00f5es em ane\u00adxo), v\u00eam mui res\u00adpei\u00adto\u00adsa\u00admen\u00adte \u00e0 pre\u00adsen\u00ad\u00e7a de Vossa Excel\u00eancia pro\u00adpor a pre\u00adsen\u00adte<\/p>\n
Peti\u00e7\u00e3o Inicial \u2013 A\u00e7\u00e3o Declarat\u00f3ria de ile\u00adga\u00adli\u00adda\u00adde da quo\u00adta pa\u00adtro\u00adnal<\/strong><\/p>\n con\u00adtra o Instituto Nacional do Seguro Social \u2013 \u00adINSS, Autarquia fe\u00adde\u00adral, com do\u00admi\u00adc\u00ed\u00adlio na Rua …. n\u00ba…., …. an\u00addar, nes\u00adta capital, e con\u00adtra a \u00adUNI\u00c3O, pes\u00adsoa ju\u00adr\u00ed\u00addi\u00adca de di\u00adrei\u00adto p\u00fa\u00adbli\u00adco, com do\u00admi\u00adc\u00ed\u00adlio tam\u00adb\u00e9m nes\u00adta capital, fa\u00adzen\u00addo-o com fun\u00adda\u00admen\u00adto nos ar\u00adti\u00adgos 282 e se\u00adguin\u00adtes do C\u00f3digo de Processo Civil, e de\u00admais le\u00adgis\u00adla\u00ad\u00e7\u00f5es vi\u00adgen\u00adtes e pe\u00adlas ra\u00adz\u00f5es a se\u00adguir ar\u00adti\u00adcu\u00adla\u00addas, re\u00adque\u00adren\u00addo dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o por de\u00adpen\u00add\u00ean\u00adcia re\u00adla\u00adti\u00adva\u00admen\u00adte \u00e0 Medida Cautelar Inominada n\u00ba 0004.000138-000, nos ter\u00admos dos \u00adart. 806, c\/c 253, do C\u00f3digo de Processo Civil. <\/p>\n I \u2013 OS FA\u00adTOS <\/p>\n As autoras s\u00e3o em\u00adpre\u00adsas su\u00adjei\u00adtas ao re\u00adco\u00adlhi\u00admen\u00adto das con\u00adtri\u00adbui\u00ad\u00e7\u00f5es so\u00adciais pa\u00adra fi\u00adnan\u00adcia\u00admen\u00adto da Seguridade Social, em de\u00adcor\u00adr\u00ean\u00adcia do man\u00adda\u00admen\u00adto cons\u00adti\u00adtu\u00adcio\u00adnal con\u00adti\u00addo no art. 10005, in\u00adci\u00adso I, tam\u00adb\u00e9m co\u00adnhe\u00adci\u00adda co\u00admo quo\u00adta pa\u00adtro\u00adnal. <\/p>\n De acor\u00addo com es\u00adte dis\u00adpo\u00adsi\u00adti\u00advo da Constitui\u00e7\u00e3o, as con\u00adtri\u00adbui\u00ad\u00e7\u00f5es de\u00advi\u00addas pe\u00adlas em\u00adpre\u00adsas (pe\u00adlos em\u00adpre\u00adga\u00addo\u00adres, na dic\u00ad\u00e7\u00e3o do le\u00adgis\u00adla\u00addor cons\u00adti\u00adtu\u00adcio\u00adnal) in\u00adci\u00addem so\u00adbre a fo\u00adlha de sa\u00adl\u00e1\u00adrios, so\u00adbre o fa\u00adtu\u00adra\u00admen\u00adto e so\u00adbre o lu\u00adcro, sen\u00addo que es\u00adtas \u00adduas \u00fal\u00adti\u00admas hi\u00adp\u00f3\u00adte\u00adses (fa\u00adtu\u00adra\u00admen\u00adto e lu\u00adcro) n\u00e3o s\u00e3o ob\u00adje\u00adto da pre\u00adsen\u00adte de\u00adman\u00adda, no que tan\u00adge \u00e0 in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde das mes\u00admas. <\/p>\n No que se re\u00adfe\u00adre \u00e0s con\u00adtri\u00adbui\u00ad\u00e7\u00f5es so\u00adciais de\u00advi\u00addas pe\u00adlas em\u00adpre\u00adsas e in\u00adci\u00adden\u00adtes so\u00adbre a fo\u00adlha de sa\u00adl\u00e1\u00adrios, fi\u00adca bem cer\u00adto pe\u00adlo \u00adteor do art. 10005, inc. I, da Magna Carta, que so\u00admen\u00adte as re\u00admu\u00adne\u00adra\u00ad\u00e7\u00f5es que se en\u00adqua\u00addrem no con\u00adcei\u00adto ju\u00adr\u00ed\u00addi\u00adco de sa\u00adl\u00e1\u00adrio po\u00addem cons\u00adti\u00adtuir-se em ba\u00adse des\u00adta in\u00adci\u00add\u00ean\u00adcia tri\u00adbu\u00adt\u00e1\u00adria. <\/p>\n Ocorre que pe\u00adla Lei n\u00ba 7.787, de 30\/6\/8000 (pu\u00adbli\u00adca\u00adda no DOU de 3\/7\/8000), foi es\u00adta\u00adbe\u00adle\u00adci\u00adda uma tri\u00adbu\u00adta\u00ad\u00e7\u00e3o na or\u00addem de 20% so\u00adbre re\u00admu\u00adne\u00adra\u00ad\u00e7\u00f5es que n\u00e3o con\u00adfi\u00adgu\u00adram, f\u00e1\u00adti\u00adca e ju\u00adri\u00addi\u00adca\u00admen\u00adte, sa\u00adl\u00e1\u00adrio, \u00adquais se\u00adjam, os pa\u00adga\u00admen\u00adtos a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos, con\u00adsoan\u00adte pres\u00adcre\u00adve o art. 3\u00ba, inc. I, da re\u00adfe\u00adri\u00adda lei. <\/p>\n Esta lei foi re\u00advo\u00adga\u00adda pe\u00adla Lei n\u00ba 8.212, de 24\/7\/0001 (pu\u00adbli\u00adca\u00adda no DOU de 25\/7\/0001), que man\u00adte\u00adve a tri\u00adbu\u00adta\u00ad\u00e7\u00e3o de 20% so\u00adbre pa\u00adga\u00admen\u00adtos a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos, con\u00adfor\u00adme con\u00adsig\u00adnam o art. 22, inc. I, e o art. 30, inc. I, al\u00ed\u00adnea b, da men\u00adcio\u00adna\u00adda lei. <\/p>\n Em am\u00adbos os tex\u00adtos le\u00adgais ci\u00adta\u00addos (Lei n\u00ba 7.787\/8000 e Lei n\u00ba 8.212\/0001) es\u00adt\u00e1 pre\u00adsen\u00adte a alu\u00addi\u00adda tri\u00adbu\u00adta\u00ad\u00e7\u00e3o de 20% so\u00adbre os pa\u00adga\u00admen\u00adtos a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres (co\u00admo, v.g., o pro la\u00adbo\u00adre) e a au\u00adt\u00f4\u00adno\u00admos, o que, no en\u00adtre\u00adtan\u00adto, con\u00adfli\u00adta com a Constitui\u00e7\u00e3o federal, res\u00adtan\u00addo to\u00adtal\u00admen\u00adte ile\u00adg\u00ed\u00adti\u00adma a sua exi\u00adg\u00ean\u00adcia. <\/p>\n Ali\u00e1s, des\u00adde j\u00e1 \u00e9 im\u00adpor\u00adtan\u00adte dei\u00adxar con\u00adsig\u00adna\u00addo que o pr\u00f3\u00adprio Supremo Tribunal Federal apre\u00adciou es\u00adta ma\u00adt\u00e9\u00adria, de\u00adcla\u00adran\u00addo ser in\u00adcons\u00adti\u00adtu\u00adcio\u00adnal di\u00adta co\u00adbran\u00ad\u00e7a com ba\u00adse na Lei n\u00ba 7.787\/8000 (RE 166.772-000\/RS), cu\u00adjos fun\u00adda\u00admen\u00adtos em tu\u00addo se iden\u00adti\u00adfi\u00adcam com os ati\u00adnen\u00adtes \u00e0 Lei n\u00ba 8.212\/0001, que su\u00adce\u00addeu \u00e0que\u00adla e a con\u00adfir\u00admou nes\u00adte par\u00adti\u00adcu\u00adlar. <\/p>\n \u00c0 vis\u00adta de \u00adtais con\u00adsi\u00adde\u00adra\u00ad\u00e7\u00f5es, tra\u00adta\u00adram-se to\u00addos os re\u00adco\u00adlhi\u00admen\u00adtos efe\u00adtua\u00addos de va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte re\u00adco\u00adlhi\u00addos ou pa\u00adgos a \u00admaior, o que en\u00adse\u00adja pa\u00adra o con\u00adtri\u00adbuin\u00adte um di\u00adrei\u00adto de cr\u00e9\u00addi\u00adto con\u00adtra o Instituto Nacional do Seguro Social, ou se\u00adja, o di\u00adrei\u00adto de rea\u00adver to\u00addos os va\u00adlo\u00adres pa\u00adgos a t\u00ed\u00adtu\u00adlo de con\u00adtri\u00adbui\u00ad\u00e7\u00e3o so\u00adcial de\u00advi\u00adda pe\u00adlos em\u00adpre\u00adga\u00addo\u00adres in\u00adci\u00adden\u00adtes so\u00adbre a fo\u00adlha de sa\u00adl\u00e1\u00adrios. <\/p>\n Para tan\u00adto, atra\u00adv\u00e9s do art. 66, da Lei n\u00ba 8.383, \u00adcriou-se o ins\u00adtru\u00admen\u00adto per\u00adfei\u00adto pa\u00adra que o con\u00adtri\u00adbuin\u00adte pos\u00adsa re\u00adcu\u00adpe\u00adrar va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte re\u00adco\u00adlhi\u00addos, que \u00e9 o ins\u00adti\u00adtu\u00adto da com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, evi\u00adtan\u00addo-se as\u00adsim, a pro\u00adpo\u00adsi\u00adtu\u00adra de mo\u00adro\u00adsa \u00ada\u00e7\u00e3o de res\u00adti\u00adtui\u00ad\u00e7\u00e3o, su\u00adjei\u00adta ao re\u00adgi\u00adme de pre\u00adca\u00adt\u00f3\u00adrios que im\u00adpli\u00adca cer\u00adtei\u00adros pre\u00adju\u00ed\u00adzos pa\u00adra o con\u00adtri\u00adbuin\u00adte de\u00adten\u00adtor de cr\u00e9\u00addi\u00adto pe\u00adran\u00adte o \u00adINSS. <\/p>\n Os de\u00admons\u00adtra\u00adti\u00advos ane\u00adxos apon\u00adtam os va\u00adlo\u00adres re\u00adco\u00adlhi\u00addos pe\u00adlas autoras, a t\u00ed\u00adtu\u00adlo de con\u00adtri\u00adbui\u00ad\u00e7\u00e3o so\u00adcial in\u00adci\u00adden\u00adte so\u00adbre a fo\u00adlha de sa\u00adl\u00e1\u00adrios, pa\u00adgos a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos. <\/p>\n Pretensamente vi\u00adsan\u00addo a dar cum\u00adpri\u00admen\u00adto ao \u00a7 4\u00ba do ar\u00adti\u00adgo 66 da lei su\u00adpraci\u00adta\u00adda, o \u00adINSS, atra\u00adv\u00e9s da Diretoria de Arrecada\u00e7\u00e3o e Fiscaliza\u00e7\u00e3o, a t\u00ed\u00adtu\u00adlo de re\u00adgu\u00adla\u00admen\u00adtar a lei su\u00adpra-re\u00adfe\u00adri\u00adda, edi\u00adtou a Ordem de Servi\u00e7o Conjunta n\u00ba 17, de 20.3.0003, pro\u00adcu\u00adran\u00addo di\u00adfi\u00adcul\u00adtar a \u00ada\u00e7\u00e3o do con\u00adtri\u00adbuin\u00adte que pre\u00adten\u00adda exer\u00adcer o di\u00adrei\u00adto \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o. <\/p>\n Tamb\u00e9m a Secretaria da Receita Federal edi\u00adtou a Instru\u00e7\u00e3o Normativa n\u00ba 67, de 26.5.0002, ile\u00adgal sob qual\u00adquer \u00f3ti\u00adca que se lhe d\u00ea, com o mes\u00admo in\u00adtui\u00adto j\u00e1 aci\u00adma ex\u00adpos\u00adto. <\/p>\n Eis a ra\u00adz\u00e3o do pre\u00adsen\u00adte plei\u00adto ju\u00addi\u00adcial, que vi\u00adsa ob\u00adter o re\u00adco\u00adnhe\u00adci\u00admen\u00adto ju\u00addi\u00adcial da in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde das ex\u00adpres\u00ads\u00f5es ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos cons\u00adtan\u00adtes dos ar\u00adti\u00adgos 3\u00ba, da Lei n\u00ba 7.787\/8000, 22, inc. I, e 30, inc. I, al\u00ed\u00adnea b, da Lei n\u00ba 8.212\/0001, e, em con\u00adse\u00adq\u00fc\u00ean\u00adcia, res\u00adguar\u00addar o di\u00adrei\u00adto das autoras de pro\u00adce\u00addem \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o ime\u00addia\u00adta dos va\u00adlo\u00adres re\u00adco\u00adlhi\u00addos a \u00admaior, com va\u00adlo\u00adres vin\u00adcen\u00addos de tri\u00adbu\u00adtos e con\u00adtri\u00adbui\u00ad\u00e7\u00f5es da mes\u00adma es\u00adp\u00e9\u00adcie, o que s\u00f3 po\u00adde\u00adr\u00e1 ser fei\u00adto sob o man\u00adto pro\u00adte\u00adtor da tu\u00adte\u00adla ju\u00adris\u00addi\u00adcio\u00adnal, ha\u00adja vis\u00adto a po\u00adsi\u00ad\u00e7\u00e3o j\u00e1 de\u00adcla\u00adra\u00adda dos r\u00e9us de di\u00adfi\u00adcul\u00adtar e at\u00e9 coi\u00adbir es\u00adte di\u00adrei\u00adto. <\/p>\n Pretendem, por\u00adtan\u00adto, as autoras ver re\u00adco\u00adnhe\u00adci\u00adda ju\u00addi\u00adcial\u00admen\u00adte a in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde da co\u00adbran\u00ad\u00e7a da re\u00adfe\u00adri\u00adda exi\u00adg\u00ean\u00adcia e pro\u00advar a im\u00adpro\u00adce\u00add\u00ean\u00adcia dos \u00adatos ad\u00admi\u00adnis\u00adtra\u00adti\u00advos, que cer\u00adceiam o seu le\u00adg\u00ed\u00adti\u00admo di\u00adrei\u00adto de efe\u00adti\u00advar a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o dos va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte re\u00adco\u00adlhi\u00addos. <\/p>\n II \u2013 O DI\u00adREI\u00adTO <\/p>\n A pre\u00adsen\u00adte \u00ada\u00e7\u00e3o \u00e9 pro\u00adpos\u00adta vi\u00adsan\u00addo ao re\u00adco\u00adnhe\u00adci\u00admen\u00adto da in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde dos dis\u00adpo\u00adsi\u00adti\u00advos le\u00adgais su\u00adpramen\u00adcio\u00adna\u00addos e, em con\u00adse\u00adq\u00fc\u00ean\u00adcia, ver re\u00adco\u00adlhi\u00addos, a t\u00ed\u00adtu\u00adlo de com\u00adpen\u00adsa\u00ad\u00e7\u00e3o dos va\u00adlo\u00adres re\u00adco\u00adlhi\u00addos como con\u00adtri\u00adbui\u00ad\u00e7\u00e3o so\u00adcial, in\u00adci\u00adden\u00adte so\u00adbre a re\u00admu\u00adne\u00adra\u00ad\u00e7\u00e3o pa\u00adgas a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e a au\u00adt\u00f4\u00adno\u00admos. <\/p>\n A in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde do art. 3\u00ba da Lei n\u00ba 7.787\/8000 e dos ar\u00adti\u00adgos 22, inc. I, al\u00ed\u00adnea b, da Lei n\u00ba 8.212\/0001, \u00e9 ma\u00adni\u00adfes\u00adta, \u00adpois a exa\u00ad\u00e7\u00e3o agri\u00adde li\u00admi\u00adta\u00ad\u00e7\u00f5es im\u00adpos\u00adtas pe\u00adla Constitui\u00e7\u00e3o ao le\u00adgis\u00adla\u00addor in\u00adfracons\u00adti\u00adtu\u00adcio\u00adnal, \u00adquais se\u00adjam: <\/p>\n a) a ins\u00adti\u00adtui\u00ad\u00e7\u00e3o e co\u00adbran\u00ad\u00e7a de uma con\u00adtri\u00adbui\u00ad\u00e7\u00e3o es\u00adt\u00e3o li\u00admi\u00adta\u00addas \u00e0 ex\u00adpres\u00ads\u00e3o fo\u00adlha de sa\u00adl\u00e1\u00adrio, tal co\u00admo con\u00adti\u00addo no ar\u00adti\u00adgo, in\u00adci\u00adso I, da Carta constitucional; <\/p>\n<\/p>\n b) n\u00e3o se con\u00adfun\u00addin\u00addo as re\u00admu\u00adne\u00adra\u00ad\u00e7\u00f5es a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos com sa\u00adl\u00e1\u00adrio, \u00adcriou-se, em ver\u00adda\u00adde, ou\u00adtra fon\u00adte de cus\u00adteio da se\u00adgu\u00adri\u00adda\u00adde com afron\u00adta ao \u00a7 4\u00ba do art. 10005, \u00adpois es\u00adte re\u00adme\u00adte-se ao art. 154, inc. I, e es\u00adte por sua vez re\u00adme\u00adte-se ao art. 146, inc. III, to\u00addos da Constitui\u00e7\u00e3o federal, con\u00adcluin\u00addo-se ser im\u00adpres\u00adcin\u00add\u00ed\u00advel a edi\u00ad\u00e7\u00e3o de lei com\u00adple\u00admen\u00adtar pa\u00adra a ins\u00adti\u00adtui\u00ad\u00e7\u00e3o de no\u00advos tri\u00adbu\u00adtos. <\/p>\n Portanto, as exi\u00adg\u00ean\u00adcias con\u00adti\u00addas, na Lei n\u00ba 7.787\/8000 (art. 3\u00ba) e na Lei n\u00ba 8.212\/0001 (art. 22, inc. I, e art. 30, inc. I, al\u00ed\u00adnea b), con\u00adfi\u00adgu\u00adram in\u00adcon\u00adtes\u00adt\u00e1\u00adveis con\u00adtra\u00adrie\u00adda\u00addes aos prin\u00adc\u00ed\u00adpios, gi\u00adza\u00addos co\u00admo ga\u00adran\u00adtias do con\u00adtri\u00adbuin\u00adte bra\u00adsi\u00adlei\u00adro. <\/p>\n Neste sen\u00adti\u00addo jul\u00adgou o Excelso Supremo Tribunal Federal, in\u00adt\u00e9r\u00adpre\u00adte m\u00e1\u00adxi\u00admo da Constitui\u00e7\u00e3o, no \u00e2m\u00adbi\u00adto do Re\u00adcur\u00adso Extraordin\u00e1rio n\u00ba 166.772-000 RS, sen\u00addo relator o ministro Marco Aur\u00e9lio, de on\u00adde se ex\u00adtrai sua emen\u00adta: <\/p>\n Interpreta\u00e7\u00e3o \u2013 Carga Construtiva Extens\u00e3o. Se \u00e9 cer\u00adto que to\u00adda in\u00adter\u00adpre\u00adta\u00ad\u00e7\u00e3o \u00adtraz em si car\u00adga cons\u00adtru\u00adti\u00adva, n\u00e3o me\u00adnos cor\u00adre\u00adta ex\u00adsur\u00adge a vin\u00adcu\u00adla\u00ad\u00e7\u00e3o \u00e0 or\u00addem ju\u00adr\u00ed\u00addi\u00adco cons\u00adti\u00adtu\u00adcio\u00adnal. O fe\u00adn\u00f4\u00adme\u00adno ocor\u00adre a par\u00adtir das nor\u00admas em vi\u00adgor, va\u00adrian\u00addo de acor\u00addo com a for\u00adma\u00ad\u00e7\u00e3o pro\u00adfis\u00adsio\u00adnal e hu\u00adma\u00adn\u00eds\u00adti\u00adca do in\u00adt\u00e9r\u00adpre\u00adte. No exer\u00adc\u00ed\u00adcio gra\u00addual da ar\u00adte de in\u00adter\u00adpre\u00adtar, des\u00adca\u00adbe in\u00adse\u00adrir na re\u00adgra de di\u00adrei\u00adto o pr\u00f3\u00adprio ju\u00edzo \u2013 por \u00admais sen\u00adsa\u00adto que se\u00adja \u2013 so\u00adbre a fi\u00adna\u00adli\u00adda\u00adde que con\u00advi\u00adria fos\u00adse ela per\u00adse\u00adgui\u00adda \u2013 Celso Ant\u00f4nio Bandeira de Mello \u2013 em pa\u00adre\u00adcer in\u00e9\u00addi\u00adto. Sendo o di\u00adrei\u00adto uma ci\u00ean\u00adcia, o \u00admeio jus\u00adti\u00adfi\u00adca o fim, mas n\u00e3o es\u00adte \u00e0que\u00adle. <\/p>\n Constitui\u00e7\u00e3o \u2013 Alcance Pol\u00edtico \u2013 Sentido do Voc\u00e1bulos \u2013 Interpreta\u00e7\u00e3o. O con\u00adte\u00fa\u00addo po\u00adl\u00ed\u00adti\u00adco de uma Constitui\u00e7\u00e3o n\u00e3o \u00e9 con\u00addu\u00adcen\u00adte ao des\u00adpre\u00adzo do sen\u00adti\u00addo ver\u00adna\u00adcu\u00adlar das pa\u00adla\u00advras, mui\u00adto me\u00adnos ao t\u00e9c\u00adni\u00adco, con\u00adsi\u00adde\u00adra\u00addos ins\u00adti\u00adtu\u00adtos sa\u00adgra\u00addos pe\u00adlo Direito. Toda ci\u00ean\u00adcia pres\u00adsu\u00adp\u00f5e a ado\u00ad\u00e7\u00e3o de es\u00adcor\u00adrei\u00adta lin\u00adgua\u00adgem, pos\u00adsuin\u00addo os ins\u00adti\u00adtu\u00adtos, as ex\u00adpres\u00ads\u00f5es e os vo\u00adc\u00e1\u00adbu\u00adlos que a re\u00adve\u00adlam con\u00adcei\u00adto es\u00adta\u00adbe\u00adle\u00adci\u00addo com a pas\u00adsa\u00adgem do tem\u00adpo, \u00adquer por for\u00ad\u00e7a de es\u00adtu\u00addos aca\u00add\u00ea\u00admi\u00adcos \u00adquer, no ca\u00adso do Direito, pe\u00adla atua\u00ad\u00e7\u00e3o dos Precat\u00f3rios. <\/p>\n Seguridade Social \u2013 Tomador de ser\u00advi\u00ad\u00e7os \u2013 Pagamentos a Administra\u00e7\u00e3o e Aut\u00f4nomos \u2013 Reg\u00eancia. A re\u00adla\u00ad\u00e7\u00e3o ju\u00adr\u00ed\u00addi\u00adca man\u00adti\u00adda com ad\u00admi\u00adnis\u00adtra\u00addo\u00adres n\u00e3o re\u00adsul\u00adta de con\u00adtra\u00adto de tra\u00adba\u00adlho e, por\u00adtan\u00adto, de ajus\u00adte for\u00adma\u00adli\u00adza\u00addo \u00e0 luz da Consolida\u00e7\u00e3o das Leis do Trabalho. Da\u00ed a im\u00adpos\u00adsi\u00adbi\u00adli\u00adda\u00adde de se di\u00adzer que o to\u00adma\u00addor dos ser\u00advi\u00ad\u00e7os qua\u00adli\u00adfi\u00adca-se co\u00admo em\u00adpre\u00adga\u00addor e que a sa\u00adtis\u00adfa\u00ad\u00e7\u00e3o do que de\u00advi\u00addo ocor\u00adra via fo\u00adlha de sa\u00adl\u00e1\u00adrios. Afastado o en\u00adqua\u00addra\u00admen\u00adto no in\u00adci\u00adso I do ar\u00adti\u00adgo 10005 da Constitui\u00e7\u00e3o federal, ex\u00adsur\u00adge a des\u00adva\u00adlia cons\u00adti\u00adtu\u00adcio\u00adnal da nor\u00adma or\u00addi\u00adn\u00e1\u00adria dis\u00adci\u00adpli\u00adna\u00addo\u00adra da ma\u00adt\u00e9\u00adria. A re\u00adfe\u00adr\u00ean\u00adcia con\u00adti\u00adda no pa\u00adr\u00e1\u00adgra\u00adfo 4\u00ba do ar\u00adti\u00adgo 10005 da Constitui\u00e7\u00e3o federal ao in\u00adci\u00adso I do ar\u00adti\u00adgo 154 ne\u00adla ins\u00adcul\u00adpi\u00addo im\u00adp\u00f5e a ob\u00adser\u00adv\u00e2n\u00adcia do ve\u00ed\u00adcu\u00adlo pr\u00f3\u00adprio \u2013 a lei com\u00adple\u00admen\u00adtar. IN\u00adCONS\u00adTI\u00adTU\u00adCIO\u00adNA\u00adLI\u00adDA\u00adDE DO AR\u00adTI\u00adGO 3\u00ba DA LEI N\u00ba 7.787\/8000, no que abran\u00adgi\u00addo o que pa\u00adgo a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos. Declara\u00e7\u00e3o de ins\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde Limitada pe\u00adla con\u00adtro\u00adv\u00e9r\u00adsia dos au\u00adtos no que n\u00e3o en\u00advol\u00advi\u00addos pa\u00adga\u00admen\u00adtos a avul\u00adsos. <\/p>\n Resultado que, ob\u00advia\u00admen\u00adte, ser\u00advi\u00adr\u00e1 de pa\u00adr\u00e2\u00adme\u00adtro pa\u00adra to\u00addas as de\u00adci\u00ads\u00f5es que se su\u00adce\u00adde\u00adrem re\u00adla\u00adti\u00adva\u00admen\u00adte \u00e0 mal\u00adsi\u00adna\u00adda exi\u00adg\u00ean\u00adcia, vis\u00adto tra\u00adtar-se de de\u00adci\u00ads\u00e3o da \u00admais al\u00adta Corte do Pa\u00eds, n\u00e3o ca\u00adben\u00addo con\u00adtra a de\u00adci\u00ads\u00e3o pro\u00adfe\u00adri\u00adda qual\u00adquer ti\u00adpo de re\u00adcur\u00adso. <\/p>\n A con\u00adclu\u00ads\u00e3o l\u00f3\u00adgi\u00adca \u00e9 a de que ha\u00adven\u00addo a Suprema Corte de\u00adcla\u00adra\u00addo a in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde do dis\u00adpo\u00adsi\u00adti\u00advo men\u00adcio\u00adna\u00adda, to\u00addos os pa\u00adga\u00admen\u00adtos efe\u00adtua\u00addos a t\u00ed\u00adtu\u00adlo de con\u00adtri\u00adbui\u00ad\u00e7\u00e3o so\u00adcial in\u00adci\u00adden\u00adte so\u00adbre a fo\u00adlha de sa\u00adl\u00e1\u00adrios, em re\u00adla\u00ad\u00e7\u00e3o aos pa\u00adga\u00admen\u00adtos a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos, s\u00e3o in\u00adcons\u00adti\u00adtu\u00adcio\u00adnais e in\u00adde\u00advi\u00addos. Logo, o \u00adINSS, ao aca\u00adt\u00e1-los, per\u00adpe\u00adtrou con\u00adtra o di\u00adrei\u00adto das autoras de n\u00e3o re\u00adco\u00adlher men\u00adcio\u00adna\u00addo tri\u00adbu\u00adto. <\/p>\n Tamb\u00e9m as autoras pre\u00adten\u00addem ver re\u00adco\u00adnhe\u00adci\u00addos os efei\u00adtos da men\u00adcio\u00adna\u00adda de\u00adci\u00ads\u00e3o. Assim ocor\u00adren\u00addo, \u00adabre-se, pa\u00adra o con\u00adtri\u00adbuin\u00adte, des\u00adde lo\u00adgo, o di\u00adrei\u00adto de rea\u00adv\u00ea-los, com a de\u00advi\u00adda e to\u00adtal cor\u00adre\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria.<\/p>\n Realmente. Atrav\u00e9s do ar\u00adti\u00adgo 66, da Lei n\u00ba 8.383\/0001, foi au\u00adto\u00adri\u00adza\u00addo aos con\u00adtri\u00adbuin\u00adtes efe\u00adtua\u00adrem a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o de va\u00adlo\u00adres pa\u00adgos in\u00adde\u00advi\u00adda\u00admen\u00adte ou a \u00admaior, no re\u00adco\u00adlhi\u00admen\u00adto de im\u00adpor\u00adt\u00e2n\u00adcias cor\u00adres\u00adpon\u00adden\u00adtes a pe\u00adr\u00edo\u00addos sub\u00adse\u00adq\u00fcen\u00adtes. <\/p>\n S\u00e3o os ter\u00admos do ci\u00adta\u00addo ar\u00adti\u00adgo: <\/p>\n Nos ca\u00adsos de pa\u00adga\u00admen\u00adto in\u00adde\u00advi\u00addo ou a \u00admaior de tri\u00adbu\u00adtos e con\u00adtri\u00adbui\u00ad\u00e7\u00f5es Federais, in\u00adclu\u00adsi\u00adve pre\u00advi\u00adden\u00adci\u00e1\u00adrias, mes\u00admo quan\u00addo re\u00adsul\u00adtan\u00adte de re\u00adfor\u00adma, anu\u00adla\u00ad\u00e7\u00e3o, re\u00advo\u00adga\u00ad\u00e7\u00e3o ou res\u00adci\u00ads\u00e3o de de\u00adci\u00ads\u00e3o con\u00adde\u00adna\u00adt\u00f3\u00adria, o con\u00adtri\u00adbuin\u00adte po\u00adde\u00adr\u00e1 efe\u00adtuar a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o des\u00adse va\u00adlor no re\u00adco\u00adlhi\u00admen\u00adto de im\u00adpor\u00adt\u00e2n\u00adcia cor\u00adres\u00adpon\u00adden\u00adte a pe\u00adr\u00edo\u00addos sub\u00adse\u00adq\u00fcen\u00adtes. <\/p>\n \u00a7 1\u00ba \u2013 A com\u00adpen\u00adsa\u00ad\u00e7\u00e3o s\u00f3 po\u00adde\u00adr\u00e1 ser efe\u00adtua\u00adda en\u00adtre tri\u00adbu\u00adtos e con\u00adtri\u00adbui\u00ad\u00e7\u00f5es da mes\u00adma es\u00adp\u00e9\u00adcie. <\/p>\n \u00a7 2\u00ba \u2013 \u00c9 fa\u00adcul\u00adta\u00addo ao con\u00adtri\u00adbuin\u00adte op\u00adtar pe\u00adlo pe\u00addi\u00addo de res\u00adti\u00adtui\u00ad\u00e7\u00e3o.<\/p>\n \u00a7 3\u00ba \u2013 \u00c0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o ou res\u00adti\u00adtui\u00ad\u00e7\u00e3o se\u00adr\u00e1 efe\u00adtua\u00adda pe\u00adlo va\u00adlor do im\u00adpos\u00adto ou con\u00adtri\u00adbui\u00ad\u00e7\u00e3o cor\u00adri\u00adgi\u00addo mo\u00adne\u00adta\u00adria\u00admen\u00adte com ba\u00adse na va\u00adria\u00ad\u00e7\u00e3o da \u00adUFIR. <\/p>\n \u00a7 4\u00ba \u2013 O Departamento da Receita Federal e o Instituto Nacional do Seguro Social \u2013 \u00adINSS ex\u00adpe\u00addi\u00adr\u00e3o as ins\u00adtru\u00ad\u00e7\u00f5es ne\u00adces\u00ads\u00e1\u00adrias ao cum\u00adpri\u00admen\u00adto do dis\u00adpos\u00adto nes\u00adse ar\u00adti\u00adgo.<\/p>\n Det\u00eam, por\u00adtan\u00adto, os con\u00adtri\u00adbuin\u00adtes, a par\u00adtir da pu\u00adbli\u00adca\u00ad\u00e7\u00e3o e vi\u00adg\u00ean\u00adcia da lei su\u00adpra-re\u00adfe\u00adri\u00adda, um di\u00adrei\u00adto sub\u00adje\u00adti\u00advo de rea\u00adver to\u00addos os va\u00adlo\u00adres pa\u00adgos in\u00adde\u00advi\u00adda\u00admen\u00adte, com\u00adpen\u00adsan\u00addo-se com va\u00adlo\u00adres que vie\u00adrem a ven\u00adcer re\u00adla\u00adti\u00advos a tri\u00adbu\u00adtos da mes\u00adma es\u00adp\u00e9\u00adcie. <\/p>\n Impende es\u00adcla\u00adre\u00adcer que a ma\u00adt\u00e9\u00adria re\u00adla\u00adti\u00adva \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o n\u00e3o \u00e9 ino\u00adva\u00ad\u00e7\u00e3o nem cria\u00ad\u00e7\u00e3o re\u00adcen\u00adte. Desde h\u00e1 mui\u00adto \u00e9 uti\u00adli\u00adza\u00adda no Di\u00adrei\u00adto Ci\u00advil co\u00admo for\u00adma de ex\u00adtin\u00ad\u00e7\u00e3o de obri\u00adga\u00ad\u00e7\u00f5es re\u00adc\u00ed\u00adpro\u00adcas en\u00adtre cre\u00addor e de\u00adve\u00addor (ar\u00adt. 100000). <\/p>\n No \u00e2m\u00adbi\u00adto do di\u00adrei\u00adto tri\u00adbu\u00adt\u00e1\u00adrio, ela es\u00adt\u00e1 pre\u00advis\u00adta ex\u00adpres\u00adsa\u00admen\u00adte no C\u00f3digo Tribut\u00e1rio Nacional em seu ar\u00adti\u00adgo 170, de\u00adpen\u00adden\u00adte, to\u00adda\u00advia, de lei que a au\u00adto\u00adri\u00adze, es\u00adta\u00adbe\u00adle\u00adcen\u00addo, ain\u00adda, \u00adseus li\u00admi\u00adtes. Isto \u00adquer di\u00adzer que so\u00admen\u00adte com a edi\u00ad\u00e7\u00e3o de lei que per\u00admi\u00adta a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o en\u00adtre cr\u00e9\u00addi\u00adto tri\u00adbu\u00adt\u00e1\u00adrio e cr\u00e9\u00addi\u00adtos l\u00ed\u00adqui\u00addos e cer\u00adtos exis\u00adten\u00adtes em fa\u00advor do con\u00adtri\u00adbuin\u00adte, \u00e9 que se po\u00adde\u00adr\u00e1 co\u00adgi\u00adtar da uti\u00adli\u00adza\u00ad\u00e7\u00e3o de tal ins\u00adti\u00adtu\u00adto. <\/p>\n Efetivamente tal si\u00adtua\u00ad\u00e7\u00e3o exis\u00adte, co\u00admo j\u00e1 foi aci\u00adma es\u00adcla\u00adre\u00adci\u00addo, \u00adpois a Lei n\u00ba 8.383\/0001, em seu ar\u00adti\u00adgo 66 e pa\u00adr\u00e1\u00adgra\u00adfos, pre\u00adv\u00ea ex\u00adpres\u00adsa\u00admen\u00adte a pos\u00adsi\u00adbi\u00adli\u00adda\u00adde de com\u00adpen\u00adsa\u00ad\u00e7\u00e3o en\u00adtre va\u00adlo\u00adres pa\u00adgos in\u00adde\u00advi\u00adda\u00admen\u00adte ou a \u00admaior pe\u00adlo con\u00adtri\u00adbuin\u00adte, com va\u00adlo\u00adres pelos \u00adquais se\u00adja de\u00adve\u00addor pe\u00adran\u00adte a Fazenda P\u00fablica. <\/p>\n Ora, uma vez re\u00adco\u00adnhe\u00adci\u00addo por via da pre\u00adsen\u00adte \u00ada\u00e7\u00e3o que os pa\u00adga\u00admen\u00adtos fo\u00adram fei\u00adtos in\u00adde\u00advi\u00adda\u00admen\u00adte ou a \u00admaior, \u00adabre-se, des\u00adde lo\u00adgo, a opor\u00adtu\u00adni\u00adda\u00adde de com\u00adpen\u00ads\u00e1-los com par\u00adce\u00adlas vin\u00adcen\u00addas de tri\u00adbu\u00adtos da mes\u00adma es\u00adp\u00e9\u00adcie. <\/p>\n Pois bem. \u00c0 Ad\u00admi\u00adnis\u00adtra\u00ad\u00e7\u00e3o P\u00fa\u00adbli\u00adca s\u00f3 res\u00adta\u00adva pro\u00adce\u00addi\u00admen\u00adta\u00adli\u00adzar tal di\u00adrei\u00adto, es\u00adt\u00e3o j\u00e1 exis\u00adten\u00adte. <\/p>\n Valendo-se do con\u00adti\u00addo no \u00a7 4\u00ba, do art. 66, da Lei 8.383 (su\u00adpratrans\u00adcri\u00adto), a Diretoria de Arrecada\u00e7\u00e3o e Fiscaliza\u00e7\u00e3o, a t\u00ed\u00adtu\u00adlo de re\u00adgu\u00adla\u00admen\u00adtar a lei su\u00adpra-re\u00adfe\u00adri\u00adda, edi\u00adtou a Ordem de Servi\u00e7o Conjunta n\u00ba 17, de 20.3.0003, re\u00adla\u00adti\u00adva\u00admen\u00adte \u00e0s con\u00adtri\u00adbui\u00ad\u00e7\u00f5es pre\u00advi\u00adden\u00adci\u00e1\u00adrias. <\/p>\n Todavia, o que se ob\u00adser\u00adva des\u00adte tex\u00adto in\u00adfrale\u00adgal \u00e9 que se pre\u00adten\u00adde to\u00adlher o di\u00adrei\u00adto do con\u00adtri\u00adbuin\u00adte \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, com re\u00adgras que n\u00e3o se com\u00adpa\u00adde\u00adcem com os li\u00admi\u00adtes cons\u00adti\u00adtu\u00adcio\u00adnais e le\u00adgais e t\u00e3o pou\u00adco os da Lei 8.383\/0001, que a ins\u00adti\u00adtuiu. <\/p>\n Destinguiu a OSC 17\/0003, pa\u00adra efei\u00adtos de com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, os va\u00adlo\u00adres pa\u00adgos an\u00adte\u00adrior\u00admen\u00adte a 1\u00ba de ja\u00adnei\u00adro de 10000002, da\u00adque\u00adles pa\u00adgos \u00adap\u00f3s tal da\u00adta. Para es\u00adtes \u00fal\u00adti\u00admos, au\u00adto\u00adri\u00adzou a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o ime\u00addia\u00adta, sem qual\u00adquer res\u00adtri\u00ad\u00e7\u00e3o ou pr\u00e9\u00advio pe\u00addi\u00addo \u00e0 au\u00adto\u00adri\u00adda\u00adde ad\u00admi\u00adnis\u00adtra\u00adti\u00adva. J\u00e1 pa\u00adra os ou\u00adtros im\u00adp\u00f4s, atra\u00adv\u00e9s do \u00aditem 23, que pa\u00adra po\u00adder com\u00adpen\u00adsar va\u00adlo\u00adres pa\u00adgos in\u00adde\u00advi\u00adda\u00admen\u00adte com pa\u00adga\u00admen\u00adtos a ven\u00adcer, de\u00adve\u00adr\u00e1 o con\u00adtri\u00adbuin\u00adte so\u00adli\u00adci\u00adtar au\u00adto\u00adri\u00adza\u00ad\u00e7\u00e3o pa\u00adra tan\u00adto. S\u00e3o os ter\u00admos do \u00aditem 23: <\/p>\n A con\u00adtri\u00adbui\u00ad\u00e7\u00e3o e\/ou acr\u00e9s\u00adci\u00admos le\u00adgais e atua\u00adli\u00adza\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria cor\u00adres\u00adpon\u00adden\u00adtes, in\u00adde\u00advi\u00adda\u00admen\u00adte re\u00adco\u00adlhi\u00addos at\u00e9 31 de de\u00adzem\u00adbro de 10000001, so\u00admen\u00adte po\u00adde\u00adr\u00e3o ser com\u00adpen\u00adsa\u00addos me\u00addian\u00adte pr\u00e9\u00advia au\u00adto\u00adri\u00adza\u00ad\u00e7\u00e3o do \u00adINSS, apos\u00adta no an\u00adte\u00adver\u00adso da \u00adGRPS pe\u00adlo che\u00adfe do pos\u00adto de Arrecada\u00e7\u00e3o da lo\u00adca\u00adli\u00adda\u00adde on\u00adde se si\u00adtuar o es\u00adta\u00adbe\u00adle\u00adci\u00admen\u00adto, ou de\u00adpen\u00add\u00ean\u00adcia da em\u00adpre\u00adsa, res\u00adpon\u00ads\u00e1\u00advel pe\u00adlo re\u00adco\u00adlhi\u00admen\u00adto in\u00adde\u00advi\u00addo.<\/p>\n Eis \u00adaqui a pri\u00admei\u00adra afron\u00adta ao di\u00adrei\u00adto das autoras ao im\u00adpor o pr\u00e9\u00advio pe\u00addi\u00addo ad\u00admi\u00adnis\u00adtra\u00adti\u00advo dos va\u00adlo\u00adres a com\u00adpen\u00adsar. <\/p>\n O \u00a7 4\u00ba, do ar\u00adti\u00adgo 66, da Lei n\u00ba 8.383\/0001, con\u00adce\u00addeu \u00e0 Administra\u00e7\u00e3o a pos\u00adsi\u00adbi\u00adli\u00adda\u00adde de re\u00adgu\u00adla\u00admen\u00adt\u00e1-lo, mas is\u00adto, \u00e9 \u00f3b\u00advio, nos es\u00adtri\u00adtos li\u00admi\u00adtes da lei. Ora, a lei em mo\u00admen\u00adto al\u00adgum im\u00adp\u00f5e ao con\u00adtri\u00adbuin\u00adte o de\u00adver de pre\u00advia\u00admen\u00adte re\u00adque\u00adrer no \u00e2m\u00adbi\u00adto da ad\u00admi\u00adnis\u00adtra\u00ad\u00e7\u00e3o a au\u00adto\u00adri\u00adza\u00ad\u00e7\u00e3o pa\u00adra com\u00adpen\u00adsar os va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte pa\u00adgos. <\/p>\n O que se in\u00adfe\u00adre do ar\u00adti\u00adgo 66 da lei \u00e9 que se\u00adr\u00e1 di\u00adrei\u00adto do con\u00adtri\u00adbuin\u00adte pro\u00adce\u00adder \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o in\u00adde\u00adpen\u00adden\u00adte\u00admen\u00adte de qual\u00adquer pe\u00addi\u00addo a ad\u00admi\u00adnis\u00adtra\u00adti\u00advo. <\/p>\n Tal exi\u00adg\u00ean\u00adcia \u00e9 uma ino\u00adva\u00ad\u00e7\u00e3o por via de re\u00adles ins\u00adtru\u00ad\u00e7\u00e3o nor\u00adma\u00adti\u00adva, com a pre\u00adten\u00ads\u00e3o de \u00adcriar uma no\u00adva obri\u00adga\u00ad\u00e7\u00e3o ou re\u00adqui\u00adsi\u00adto pa\u00adra o exer\u00adc\u00ed\u00adcio de um di\u00adrei\u00adto, mas sem pre\u00advi\u00ads\u00e3o le\u00adgal. Esta pre\u00adten\u00ads\u00e3o es\u00adbar\u00adra, in\u00addu\u00advi\u00addo\u00adsa\u00admen\u00adte, no ar\u00adti\u00adgo 5\u00ba, in\u00adci\u00adso II, da Carta constitucional, ver\u00adbis: <\/p>\n nin\u00adgu\u00e9m se\u00adr\u00e1 obri\u00adga\u00addo a fa\u00adzer ou dei\u00adxar de fa\u00adzer al\u00adgu\u00adma coi\u00adsa se\u00adn\u00e3o em vir\u00adtu\u00adde de lei;<\/p>\n Ademais, tal pe\u00addi\u00addo, fos\u00adse fei\u00adto, por cer\u00adto en\u00adcon\u00adtra\u00adria re\u00adsis\u00adt\u00ean\u00adcia por par\u00adte dos pre\u00adpos\u00adtos do r\u00e9u, que n\u00e3o con\u00adcor\u00adda\u00adriam com a pre\u00adten\u00ads\u00e3o, fa\u00adce ao seu j\u00e1 co\u00adnhe\u00adci\u00addo po\u00adsi\u00adcio\u00adna\u00admen\u00adto em in\u00fa\u00adme\u00adros pro\u00adces\u00adsos em que se dis\u00adcu\u00adte a cons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde da cha\u00adma\u00adda quo\u00adta pa\u00adtro\u00adnal. <\/p>\n Ali\u00e1s, o pr\u00f3\u00adprio fa\u00adto de a ori\u00adgem do pa\u00adga\u00admen\u00adto in\u00adde\u00advi\u00addo re\u00adsi\u00addir na in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde da exi\u00adg\u00ean\u00adcia j\u00e1 se\u00adria um obs\u00adt\u00e1\u00adcu\u00adlo ao plei\u00adto, da\u00addo que a Administra\u00e7\u00e3o n\u00e3o tem com\u00adpe\u00adt\u00ean\u00adcia pa\u00adra apre\u00adciar ma\u00adt\u00e9\u00adria de \u00edn\u00addo\u00adle cons\u00adti\u00adtu\u00adcio\u00adnal. <\/p>\n Vale di\u00adzer, sen\u00addo fun\u00adda\u00admen\u00adto da pre\u00adten\u00ads\u00e3o afron\u00adta ao texto constitucional, po\u00adde o con\u00adtri\u00adbuin\u00adte di\u00adri\u00adgir-se di\u00adre\u00adta\u00admen\u00adte ao Judici\u00e1rio. <\/p>\n Da jurisprud\u00eancia, co\u00adlhe-se o se\u00adguin\u00adte jul\u00adga\u00addo do Tribunal Federal de Recursos: <\/p>\n A\u00e7\u00e3o de Repeti\u00e7\u00e3o de Ind\u00e9bito. Necessidade de pr\u00e9\u00advio re\u00adque\u00adri\u00admen\u00adto na via ad\u00admi\u00adnis\u00adtra\u00adti\u00adva. Falta de in\u00adte\u00adres\u00adse de \u00adagir, no ca\u00adso, con\u00adfi\u00adgu\u00adra\u00adda. I \u2013 pa\u00adra in\u00adgres\u00adsar em ju\u00ed\u00adzo, com \u00ada\u00e7\u00e3o de re\u00adpe\u00adti\u00ad\u00e7\u00e3o de in\u00add\u00e9\u00adbi\u00adto, \u00e9 in\u00addis\u00adpen\u00ads\u00e1\u00advel que o con\u00adtri\u00adbuin\u00adte, pri\u00admei\u00adra\u00admen\u00adte, plei\u00adteie, na via ad\u00admi\u00adnis\u00adtra\u00adti\u00advo, a de\u00advo\u00adlu\u00ad\u00e7\u00e3o da quan\u00adtia que in\u00adde\u00advi\u00adda\u00admen\u00adte pa\u00adgou. Se as\u00adsim n\u00e3o pro\u00adce\u00adder, n\u00e3o h\u00e1 iden\u00adti\u00adfi\u00adcar a li\u00adde jus\u00adti\u00adfi\u00adca\u00addo\u00adra da in\u00advo\u00adca\u00ad\u00e7\u00e3o da tu\u00adte\u00adla Jurisdicional do Estado. N\u00e3o \u00e9, po\u00adr\u00e9m, ne\u00adces\u00ads\u00e1\u00adrio que se\u00adja exau\u00adri\u00adda a via ad\u00admi\u00adnis\u00adtra\u00adti\u00adva, \u00adpois tal en\u00adten\u00addi\u00admen\u00adto con\u00adtra\u00adria o prin\u00adc\u00ed\u00adpio do li\u00advre aces\u00adso ao Poder Judici\u00e1rio (cons\u00adti\u00adtui\u00ad\u00e7\u00e3o, art. 153, \u00a7 4\u00ba). O que \u00e9 in\u00addis\u00adpen\u00ads\u00e1\u00advel \u00e9 que se fa\u00ad\u00e7a o pe\u00addi\u00addo na es\u00adfe\u00adra ad\u00admi\u00adnis\u00adtra\u00adti\u00adva e que o mes\u00admo se\u00adja in\u00adde\u00adfe\u00adri\u00addo ex\u00adpres\u00adsa\u00admen\u00adte ou por omis\u00ads\u00e3o de au\u00adto\u00adri\u00adda\u00adde con\u00adsis\u00adten\u00adte em re\u00adtar\u00addar o seu des\u00adpa\u00adcho. Todavia, es\u00adsa re\u00adgra ad\u00admi\u00adte ex\u00adce\u00ad\u00e7\u00f5es, co\u00admo no ca\u00adso que o con\u00adtri\u00adbuin\u00adte di\u00adri\u00adge-se di\u00adre\u00adta\u00admen\u00adte ao Judici\u00e1rio e o Fisco, na res\u00adpos\u00adta, n\u00e3o se li\u00admi\u00adta a ale\u00adgar a pre\u00adli\u00admi\u00adnar de ca\u00adr\u00ean\u00adcia de \u00ada\u00e7\u00e3o, con\u00adtes\u00adtan\u00addo o m\u00e9\u00adri\u00adto da re\u00adpe\u00adti\u00ad\u00e7\u00e3o plei\u00adtea\u00adda, bem co\u00admo na hi\u00adp\u00f3\u00adte\u00adse em que o fun\u00adda\u00admen\u00adto da re\u00adpe\u00adti\u00ad\u00e7\u00e3o \u00e9 a in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde do tri\u00adbu\u00adto re\u00adco\u00adlhi\u00addo. Neste \u00daltimo ca\u00adso, a ra\u00adz\u00e3o es\u00adt\u00e1 em que s\u00f3 o Poder Judici\u00e1rio po\u00adde dei\u00adxar de apli\u00adcar tex\u00adto le\u00adgal sob fun\u00adda\u00admen\u00adto de in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde e, por is\u00adso, n\u00e3o se\u00adr\u00e1 de ad\u00admi\u00adtir-se que, a tal pre\u00adtex\u00adto, a ad\u00admi\u00adnis\u00adtra\u00ad\u00e7\u00e3o aco\u00adlha pe\u00addi\u00addo de de\u00advo\u00adlu\u00ad\u00e7\u00e3o de tri\u00adbu\u00adto. II \u2013 Apela\u00e7\u00e3o pro\u00advi\u00adda. (Ac\u00f3rd\u00e3o Un\u00e2nime, 4\u00ba T. do TFR \u2013 AC 126.173-SP, Relator ministro Ant\u00f4nio Padua Ribeiro) <\/p>\n Mutatis mu\u00adtan\u00addi, n\u00e3o se ad\u00admi\u00adti\u00adr\u00e1 \u00e0 Administra\u00e7\u00e3o re\u00adco\u00adnhe\u00adcer a in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde da quo\u00adta pa\u00adtro\u00adnal so\u00adbre os pa\u00adga\u00admen\u00adtos fei\u00adtos a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos, que te\u00adnham co\u00admo fun\u00adda\u00admen\u00adto cons\u00adti\u00adtu\u00adcio\u00adnal a fo\u00adlha de sa\u00adl\u00e1\u00adrios, ao efei\u00adto de de\u00adfe\u00adrir a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o. Isto sig\u00adni\u00adfi\u00adca que re\u00adsul\u00adta\u00adria in\u00f3\u00adcua a ini\u00adcia\u00adti\u00adva do con\u00adtri\u00adbuin\u00adte, res\u00adtan\u00addo-lhe, as\u00adsim, ape\u00adnas a via Judici\u00e1ria. <\/p>\n Al\u00e9m do \u00admais, ca\u00adbe ain\u00adda des\u00adta\u00adcar que a exi\u00adg\u00ean\u00adcia \u00e9 dis\u00adcri\u00admi\u00adna\u00adt\u00f3\u00adria. <\/p>\n Com efei\u00adto. Os ca\u00adsos de pa\u00adga\u00admen\u00adto in\u00adde\u00advi\u00addo ou a \u00admaior efe\u00adtua\u00addos \u00adap\u00f3s 1\u00ba de ja\u00adnei\u00adro de 10000002 in\u00adde\u00adpen\u00addem de pe\u00addi\u00addo ad\u00admi\u00adnis\u00adtra\u00adti\u00advo e, pa\u00adra os ca\u00adsos an\u00adte\u00adrio\u00adres a 1\u00ba de ja\u00adnei\u00adro, im\u00adp\u00f5e tal re\u00adqui\u00adsi\u00adto (cf. Item 23, da OSC 17\/0003, su\u00adpratrans\u00adcri\u00adto). <\/p>\n Ora, tal dis\u00adtin\u00ad\u00e7\u00e3o \u00e9 dis\u00adcri\u00admi\u00adna\u00adt\u00f3\u00adria con\u00adtra con\u00adtri\u00adbuin\u00adtes que se en\u00adcon\u00adtram em si\u00adtua\u00ad\u00e7\u00e3o \u00adigual, \u00adqual se\u00adja a dos que t\u00eam va\u00adlo\u00adres a com\u00adpen\u00adsar. Afronta es\u00adta dis\u00adtin\u00ad\u00e7\u00e3o o prin\u00adc\u00ed\u00adpio da iso\u00adno\u00admia, in\u00adser\u00adto no ar\u00adti\u00adgo 151, in\u00adci\u00adso II, da Constitui\u00e7\u00e3o federal. <\/p>\n Frise-se que, em\u00adbo\u00adra as autoras de\u00adte\u00adnham con\u00adtri\u00adbui\u00ad\u00e7\u00f5es an\u00adte\u00adrio\u00adres e pos\u00adte\u00adrio\u00adres a 1\u00ba de ja\u00adnei\u00adro de 10000002, ten\u00addo-se em vis\u00adta o fa\u00adto j\u00e1 aci\u00adma re\u00adfe\u00adri\u00addo, de que se tra\u00adta de ma\u00adt\u00e9\u00adria de \u00edn\u00addo\u00adle cons\u00adti\u00adtu\u00adcio\u00adnal, o in\u00adde\u00adfe\u00adri\u00admen\u00adto ao pe\u00addi\u00addo de com\u00adpen\u00adsa\u00ad\u00e7\u00e3o se\u00adria ine\u00advi\u00adt\u00e1\u00advel. <\/p>\n Quanto \u00e0 cor\u00adre\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria dos va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte pa\u00adgos, bem de se ver que, em\u00adbo\u00adra ha\u00adja a pos\u00adsi\u00adbi\u00adli\u00adda\u00adde do re\u00adco\u00adnhe\u00adci\u00admen\u00adto ad\u00admi\u00adnis\u00adtra\u00adti\u00advo, con\u00adfor\u00adme dis\u00adp\u00f5em os \u00aditens 22 e 23 da Ordem de Servi\u00e7o Conjunta n\u00ba 17\/0003, o n\u00e3o re\u00adco\u00adnhe\u00adci\u00admen\u00adto do di\u00adrei\u00adto de efe\u00adtuar a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o do va\u00adlor prin\u00adci\u00adpal ge\u00adra\u00adr\u00e1, co\u00admo con\u00adse\u00adq\u00fc\u00ean\u00adcia l\u00f3\u00adgi\u00adca, tam\u00adb\u00e9m o da cor\u00adre\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria. <\/p>\n Ad ar\u00adgu\u00admen\u00adtan\u00adtum, por via do re\u00adco\u00adnhe\u00adci\u00admen\u00adto judicial que se pre\u00adten\u00adde, as au\u00adto\u00adras de\u00adt\u00eam um cr\u00e9\u00addi\u00adto pe\u00adran\u00adte os r\u00e9us, que \u00e9 ple\u00adna\u00admen\u00adte com\u00adpen\u00ads\u00e1\u00advel com d\u00e9\u00adbi\u00adtos fu\u00adtu\u00adros, nos es\u00adtri\u00adtos ter\u00admos do ar\u00adti\u00adgo 66, da Lei n\u00ba 8.383\/0001. Ora, se\u00adr\u00e1 to\u00adtal\u00admen\u00adte in\u00f3\u00adqua a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o de va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte pa\u00adgos sem a co\u00adber\u00adtu\u00adra do des\u00adgas\u00adte in\u00adfla\u00adcio\u00adn\u00e1\u00adrio, ou se\u00adja, sem a de\u00advi\u00adda cor\u00adre\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria en\u00adtre o pe\u00adr\u00edo\u00addo em que hou\u00adve o pa\u00adga\u00admen\u00adto in\u00adde\u00advi\u00addo e o mo\u00admen\u00adto da com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, sob pe\u00adna de en\u00adri\u00adque\u00adci\u00admen\u00adto il\u00ed\u00adci\u00adto por par\u00adte do r\u00e9u (\u00adINSS). <\/p>\n Est\u00e1 con\u00adsa\u00adgra\u00addo pe\u00adla Constitui\u00e7\u00e3o federal o di\u00adrei\u00adto de pro\u00adprie\u00adda\u00adde (art. 5\u00ba, in\u00adci\u00adso \u00adXXII), n\u00e3o po\u00adden\u00addo a lei, me\u00adnos ain\u00adda a Administra\u00e7\u00e3o, li\u00admi\u00adnar a cor\u00adre\u00ad\u00e7\u00e3o dos va\u00adlo\u00adres, sob pe\u00adna de cla\u00adra ofen\u00adsa ao re\u00adfe\u00adri\u00addo di\u00adrei\u00adto por via de apro\u00adpria\u00ad\u00e7\u00e3o de par\u00adce\u00adla do pa\u00adtri\u00adm\u00f4\u00adnio do ci\u00adda\u00add\u00e3o.<\/p>\n Ademais, a cor\u00adre\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria h\u00e1 mui\u00adto vem sen\u00addo re\u00adco\u00adnhe\u00adci\u00adda, em dou\u00adtri\u00adna uni\u00adfor\u00adme e em jurisprud\u00eancia pa\u00adc\u00ed\u00adfi\u00adca, co\u00admo me\u00adca\u00adnis\u00admo de re\u00adcom\u00adpo\u00adsi\u00ad\u00e7\u00e3o dos va\u00adlo\u00adres, n\u00e3o se pres\u00adtan\u00addo, de for\u00adma al\u00adgu\u00adma, a acres\u00adcer qual\u00adquer coi\u00adsa ao mon\u00adtan\u00adte a ser de\u00advol\u00advi\u00addo ou com\u00adpen\u00adsa\u00addo. <\/p>\n Assim, as li\u00admi\u00adta\u00ad\u00e7\u00f5es im\u00adpos\u00adtas pe\u00adla re\u00adfe\u00adri\u00adda OSC 17\/0003 re\u00adpre\u00adsen\u00adtam au\u00adt\u00ean\u00adti\u00adca ile\u00adga\u00adli\u00adda\u00adde, com n\u00ed\u00adti\u00addo in\u00adtui\u00adto de res\u00adtrin\u00adgir ou cer\u00adcear di\u00adrei\u00adto sub\u00adje\u00adti\u00advo das autoras.<\/p>\n Id\u00eantico po\u00adsi\u00adcio\u00adna\u00admen\u00adto j\u00e1 foi ma\u00adni\u00adfes\u00adta\u00addo pe\u00adlo no\u00adbre e cul\u00adto ma\u00adgis\u00adtra\u00addo do Tribunal Regional Federal da 5\u00ba Regi\u00e3o, Hugo de Brito Machado, em ar\u00adti\u00adgo pu\u00adbli\u00adca\u00addo no \u201cRepert\u00f3rio IOB de Jurisprud\u00eancia\u201d, do \u00adqual se ex\u00adtraem os se\u00adguin\u00adtes ex\u00adcer\u00adtos: <\/p>\n Cuida-se de \u00admais uma cria\u00ad\u00e7\u00e3o da tec\u00adno-bu\u00adro\u00adcra\u00adcia, de no\u00adt\u00f3\u00adria ile\u00adga\u00adli\u00adda\u00adde. Alimenta o que po\u00adde\u00admos de\u00adno\u00admi\u00adnar co\u00admo\u00addis\u00admo fis\u00adcal. Comodismo, \u00adali\u00e1s, in\u00adcon\u00adve\u00adnien\u00adte, pos\u00adto que de cer\u00adta for\u00adma fa\u00adci\u00adli\u00adta a vi\u00adda dos de\u00adso\u00adnes\u00adtos. Realmente, se o con\u00adtri\u00adbuin\u00adte de\u00adve pe\u00addir ao fis\u00adco au\u00adto\u00adri\u00adza\u00ad\u00e7\u00e3o pa\u00adra pro\u00adce\u00adder \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, e ofe\u00adre\u00adcer a es\u00adte as in\u00adfor\u00adma\u00ad\u00e7\u00f5es e do\u00adcu\u00admen\u00adtos per\u00adti\u00adnen\u00adtes a to\u00addos os ele\u00admen\u00adtos des\u00adta, a fis\u00adca\u00adli\u00adza\u00ad\u00e7\u00e3o por cer\u00adto li\u00admi\u00adtar-se \u00e1 ao exa\u00adme de \u00adtais ele\u00admen\u00adtos. Assim, o con\u00adtri\u00adbuin\u00adte de\u00adso\u00adnes\u00adto po\u00adde\u00adr\u00e1 pro\u00addu\u00adzir do\u00adcu\u00admen\u00adtos que lhe per\u00admi\u00adtam com\u00adpen\u00adsa\u00ad\u00e7\u00f5es in\u00adde\u00advi\u00addas. E se \u00advier no fu\u00adtu\u00adro a ser au\u00adtua\u00addo, di\u00adr\u00e1 que pro\u00adce\u00addeu com au\u00adto\u00adri\u00adza\u00ad\u00e7\u00e3o da au\u00adto\u00adri\u00adda\u00adde ad\u00admi\u00adnis\u00adtra\u00adti\u00adva, exi\u00admin\u00addo-se de pe\u00adna\u00adli\u00adda\u00addes. <\/p>\n \u00c9 cer\u00adto que a Lei n\u00ba 8.383\/0001, au\u00adto\u00adri\u00adza a ex\u00adpe\u00addi\u00ad\u00e7\u00e3o de ins\u00adtru\u00ad\u00e7\u00f5es ne\u00adces\u00ads\u00e1\u00adrias ao exer\u00adc\u00ed\u00adcio do di\u00adrei\u00adto \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o em te\u00adla (art. 66, \u00a7 4\u00ba). Isto, po\u00adr\u00e9m, n\u00e3o sig\u00adni\u00adfi\u00adca pos\u00adsam \u00adtais ins\u00adtru\u00ad\u00e7\u00f5es res\u00adtrin\u00adgir o di\u00adrei\u00adto que de\u00adcor\u00adre da lei. Elas de\u00advem es\u00adta\u00adbe\u00adle\u00adcer ape\u00adnas as nor\u00admas ne\u00adces\u00ads\u00e1\u00adrias ao exer\u00adc\u00ed\u00adcio do di\u00adrei\u00adto \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o. Se a pre\u00adtex\u00adto de fa\u00adz\u00ea-lo es\u00adta\u00adbe\u00adle\u00adcem, co\u00admo fez a IN 67\/0002, pres\u00adcri\u00ad\u00e7\u00f5es res\u00adtri\u00adti\u00advas do di\u00adrei\u00adto \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, \u00adtais pres\u00adcri\u00ad\u00e7\u00f5es s\u00e3o in\u00addu\u00advi\u00addo\u00adsa\u00admen\u00adte des\u00adpro\u00advi\u00addas de va\u00adli\u00adda\u00adde jur\u00eddica, \u00adpois nin\u00adgu\u00e9m \u00e9 obri\u00adga\u00addo a fa\u00adzer, ou dei\u00adxar de fa\u00adzer al\u00adgu\u00adma coi\u00adsa se\u00adn\u00e3o em vir\u00adtu\u00adde de lei (Cons\u00adti\u00adtui\u00ad\u00e7\u00e3o federal, art. 5\u00ba, \u00aditem II). <\/p>\n Ao prescrever o di\u00adrei\u00adto \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, a lei n\u00e3o dis\u00adtin\u00adgui os cr\u00e9\u00addi\u00adtos tri\u00adbu\u00adt\u00e1\u00adrios apu\u00adra\u00addos em pe\u00adr\u00edo\u00addos an\u00adte\u00adrio\u00adres a 1\u00ba de ja\u00adnei\u00adro de 10000002, da\u00adque\u00adles apu\u00adra\u00addos em pe\u00adr\u00edo\u00addos sub\u00adse\u00adq\u00fcen\u00adtes. N\u00e3o po\u00addia \u00adpois, o art. 1\u00ba da Instru\u00e7\u00e3o Normativa em co\u00admen\u00adto, es\u00adta\u00adbe\u00adle\u00adcer tal dis\u00adtin\u00ad\u00e7\u00e3o. Nem con\u00addi\u00adcio\u00adnou, em qual\u00adquer hi\u00adp\u00f3\u00adte\u00adse, o exer\u00adc\u00ed\u00adcio do di\u00adrei\u00adto em te\u00adla \u00e0 au\u00adto\u00adri\u00adza\u00ad\u00e7\u00e3o da au\u00adto\u00adri\u00adda\u00adde ad\u00admi\u00adnis\u00adtra\u00adti\u00adva. N\u00e3o po\u00addia, \u00adpois, o art. 3\u00ba, da ci\u00adta\u00adda nor\u00adma in\u00adfra\u00adle\u00adgal, im\u00adpor tal con\u00addi\u00adcio\u00adna\u00admen\u00adto. <\/p>\n O di\u00adrei\u00adto \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o em te\u00adla es\u00adt\u00e1 le\u00adgal\u00admen\u00adte, con\u00addi\u00adcio\u00adna\u00admen\u00adto ne\u00adnhum. Pode, \u00adpois, o con\u00adtri\u00adbuin\u00adte exer\u00adci\u00adt\u00e1-lo, se\u00adjam \u00adquais fo\u00adrem as da\u00adtas de apu\u00adra\u00ad\u00e7\u00e3o dos cr\u00e9\u00addi\u00adtos e in\u00adde\u00adpen\u00adden\u00adte do pe\u00addi\u00addo \u00e0 au\u00adto\u00adri\u00adda\u00adde ad\u00admi\u00adnis\u00adtra\u00adti\u00adva.<\/p>\n Por fim, res\u00adsal\u00adte-se a im\u00adpres\u00adcin\u00addi\u00adbi\u00adli\u00adda\u00adde da Uni\u00e3o na \u00ada\u00e7\u00e3o. \u00c9 que exis\u00adtem al\u00adgu\u00admas con\u00adtri\u00adbui\u00ad\u00e7\u00f5es sociais, que s\u00e3o ar\u00adre\u00adca\u00adda\u00addas pe\u00adla Receita Federal, o que, de for\u00adma al\u00adgu\u00adma, des\u00adca\u00adrac\u00adte\u00adri\u00adza sua na\u00adtu\u00adre\u00adza tri\u00adbu\u00adt\u00e1\u00adria, n\u00e3o po\u00adden\u00addo a Autarquia, ain\u00adda que qui\u00adses\u00adse, au\u00adto\u00adri\u00adzar a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o com \u00adtais con\u00adtri\u00adbui\u00ad\u00e7\u00f5es so\u00adciais. <\/p>\n Assim, to\u00addos os ar\u00adgu\u00admen\u00adtos re\u00adfe\u00adri\u00addos va\u00adlem pa\u00adra a Instru\u00e7\u00e3o Normativa n\u00ba 67\/0002, que im\u00adp\u00f5e as mes\u00admas li\u00admi\u00adta\u00ad\u00e7\u00f5es e res\u00adtri\u00ad\u00e7\u00f5es j\u00e1 men\u00adcio\u00adna\u00addas, \u00admais es\u00adpe\u00adci\u00adfi\u00adca\u00admen\u00adte nos ar\u00adti\u00adgos 3\u00ba e 6\u00ba, pe\u00adlo que tam\u00adb\u00e9m a ela se apli\u00adcam. <\/p>\n Da\u00ed, \u00adpois, a ra\u00adz\u00e3o de vi\u00adrem as autoras re\u00adsi\u00addir em ju\u00edzo, pa\u00adra pos\u00adtu\u00adlar sua tu\u00adte\u00adla, e ver re\u00adco\u00adnhe\u00adci\u00adda a in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde j\u00e1 re\u00adfe\u00adri\u00adda, ga\u00adran\u00adtin\u00addo o le\u00adg\u00ed\u00adti\u00admo di\u00adrei\u00adto de pro\u00adce\u00adde\u00adrem \u00e0 com\u00adpen\u00adsa\u00ad\u00e7\u00e3o dos va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte re\u00adco\u00adlhi\u00addos, di\u00adrei\u00adto es\u00adte j\u00e1 re\u00adco\u00adnhe\u00adci\u00addo, in\u00adclu\u00adsi\u00adve, em de\u00adci\u00ads\u00e3o ple\u00adn\u00e1\u00adria do Supremo Tribunal Federal (RE 166.772-RS), con\u00adfor\u00adme de\u00admons\u00adtra\u00adti\u00advos e do\u00adcu\u00admen\u00adtos ane\u00adxos, ela\u00adbo\u00adra\u00addos sob res\u00adpon\u00adsa\u00adbi\u00adli\u00adda\u00adde das autoras e, \u00adpois, aber\u00adtos ao exa\u00adme da par\u00adte con\u00adtr\u00e1\u00adria se as\u00adsim o de\u00adse\u00adjar. <\/p>\n Compensa\u00e7\u00e3o es\u00adta a ser fei\u00adta com tri\u00adbu\u00adtos e con\u00adtri\u00adbui\u00ad\u00e7\u00f5es da mes\u00adma es\u00adp\u00e9\u00adcie (\u00a7 1\u00ba do art. 66, da Lei 8383\/0001), ou se\u00adja, com con\u00adtri\u00adbui\u00ad\u00e7\u00f5es so\u00adciais (CF\/88, art. 10005, I), co\u00admo as do CON\u00adFINS (LC 70\/0001), as do PIS (LC 7\/70 e al\u00adte\u00adra\u00ad\u00e7\u00f5es), as in\u00adci\u00adden\u00adtes so\u00adbre o lu\u00adcro (Lei 7.68000\/88), ar\u00adre\u00adca\u00adda\u00addas pe\u00adla Uni\u00e3o e a cha\u00adma\u00adda quo\u00adta pa\u00adtro\u00adnal (Lei 8.212\/0001, art. 22), es\u00adta ar\u00adre\u00adca\u00adda\u00adda pe\u00adlo \u00adINSS (via ger\u00eancia de arre\u00adcada\u00e7\u00e3o e fiscaliza\u00e7\u00e3o). <\/p>\n Sendo in\u00adte\u00adres\u00adse das autoras com\u00adpen\u00adsa\u00adrem a in\u00adcons\u00adti\u00adtu\u00adcio\u00adnal con\u00adtri\u00adbui\u00ad\u00e7\u00e3o, ora sob exa\u00adme, pa\u00adga in\u00adde\u00advi\u00adda\u00admen\u00adte, pre\u00adten\u00addem fa\u00adz\u00ea-lo com a cor\u00adre\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria in\u00adte\u00adgral. Isto de\u00adve\u00adr\u00e1 in\u00adcluir, por\u00adtan\u00adto to\u00addos aque\u00adles \u00edn\u00addi\u00adces que apu\u00adra\u00adram a in\u00adfla\u00ad\u00e7\u00e3o \u00adreal do pe\u00adr\u00edo\u00addo. Para os me\u00adses de mar\u00ad\u00e7o, \u00adabril e \u00admaio de 10000000, de\u00adve\u00adr\u00e3o ser com\u00adpu\u00adta\u00addos os \u00edn\u00addi\u00adces apu\u00adra\u00addos atra\u00adv\u00e9s do IPC, cal\u00adcu\u00adlado pe\u00adlo IB\u00adGE, nos per\u00adcen\u00adtuais de 84,80% e 7,87%, res\u00adpec\u00adti\u00adva\u00admen\u00adte. <\/p>\n Por fim, ad ar\u00adgu\u00admen\u00adtan\u00addum tan\u00adtum, tal n\u00e3o fos\u00adse a cer\u00adte\u00adza de que tem as autoras do di\u00adrei\u00adto de efe\u00adti\u00adva\u00adrem a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o dos va\u00adlo\u00adres pa\u00adgos, s\u00f3 n\u00e3o o fa\u00adzen\u00addo es\u00adpon\u00adta\u00adnea\u00admen\u00adte em fa\u00adce de cer\u00adtei\u00adra re\u00adcu\u00adsa das r\u00e9s, e n\u00e3o que\u00adren\u00addo se su\u00adjei\u00adtar aos efei\u00adtos da mo\u00adra j\u00e1 bem de\u00admons\u00adtra\u00addos na me\u00addi\u00adda cau\u00adte\u00adlar que an\u00adte\u00adce\u00addeu \u00e0 pre\u00adsen\u00adte, ine\u00adg\u00e1\u00advel se\u00adria o di\u00adrei\u00adto de res\u00adti\u00adtuir-se \u00e0s autoras aqui\u00adlo que pa\u00adga\u00adram in\u00adde\u00advi\u00adda\u00admen\u00adte, em vis\u00adta do que dis\u00adp\u00f5e o ar\u00adti\u00adgo 165, do C\u00f3digo Tribut\u00e1rio Nacional, pe\u00adlo que a pre\u00adsen\u00adte \u00ada\u00e7\u00e3o, al\u00adter\u00adna\u00adti\u00adva\u00admen\u00adte, com\u00adpor\u00adta, tam\u00adb\u00e9m, es\u00adte pe\u00addi\u00addo. <\/p>\n III \u2013 DO PE\u00adDI\u00adDO<\/p>\n Pelo ex\u00adpos\u00adto e pe\u00adlo que cer\u00adta\u00admen\u00adte se\u00adr\u00e1 su\u00adpri\u00addo por V. Exa., re\u00adquer-se se\u00adja julgada pro\u00adce\u00adden\u00adte a pre\u00adsen\u00adte \u00ada\u00e7\u00e3o re\u00adco\u00adnhe\u00adcen\u00addo a in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde das ex\u00adpres\u00ads\u00f5es ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e au\u00adt\u00f4\u00adno\u00admos cons\u00adtan\u00adtes dos ar\u00adti\u00adgos 3\u00ba da Lei n\u00ba 7.787\/8000, 22, inc. I , e 30, inc. I, al\u00ed\u00adnea b, da Lei n\u00ba 8.212\/0001, ao efei\u00adto de: <\/p>\n a) re\u00adco\u00adnhe\u00adcen\u00addo-se a in\u00adcons\u00adti\u00adtu\u00adcio\u00adna\u00adli\u00adda\u00adde e a ile\u00adga\u00adli\u00adda\u00adde, tam\u00adb\u00e9m, das nor\u00admas in\u00adfrale\u00adgais que li\u00admi\u00adtam e cer\u00adceiam o le\u00adg\u00ed\u00adti\u00admo di\u00adrei\u00adto das autoras, pe\u00adlos fun\u00adda\u00admen\u00adtos aci\u00adma apre\u00adsen\u00adta\u00addos, e con\u00adfir\u00adma\u00addos \u00e0 me\u00addi\u00adda que h\u00e1 de ser de\u00adfe\u00adri\u00adda na cau\u00adte\u00adlar que an\u00adte\u00adce\u00addeu, de efe\u00adtuar a com\u00adpen\u00adsa\u00ad\u00e7\u00e3o en\u00adtre os va\u00adlo\u00adres pa\u00adgos in\u00adde\u00advi\u00adda\u00admen\u00adte ou a \u00admaior a t\u00ed\u00adtu\u00adlo de con\u00adtri\u00adbui\u00ad\u00e7\u00e3o so\u00adcial so\u00adbre as re\u00admu\u00adne\u00adra\u00ad\u00e7\u00f5es pa\u00adgas a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e a au\u00adt\u00f4\u00adno\u00admos, com ou\u00adtras con\u00adtri\u00adbui\u00ad\u00e7\u00f5es so\u00adciais (cf. item II, su\u00adpra), con\u00adde\u00adnar-se as r\u00e9s a se abs\u00adte\u00adrem de \u00adagir con\u00adtra as au\u00adto\u00adras no que diz res\u00adpei\u00adto aos va\u00adlo\u00adres com\u00adpen\u00adsa\u00addos nos li\u00admi\u00adtes em que fi\u00adcar de\u00adci\u00addi\u00adda a pre\u00adsen\u00adte \u00ada\u00e7\u00e3o; <\/p>\n b) tamb\u00e9m no \u00e2m\u00adbi\u00adto da com\u00adpen\u00adsa\u00ad\u00e7\u00e3o, que se\u00adja re\u00adco\u00adnhe\u00adci\u00addo o di\u00adrei\u00adto de efe\u00adtu\u00e1-la, com\u00adpu\u00adtan\u00addo-se, quan\u00addo do c\u00e1l\u00adcu\u00adlo da cor\u00adre\u00ad\u00e7\u00e3o in\u00adci\u00adden\u00adte so\u00adbre ca\u00adda va\u00adlor pa\u00adgo in\u00adde\u00advi\u00adda\u00admen\u00adte, os \u00edn\u00addi\u00adces re\u00adla\u00adti\u00advos aos IPCs de mar\u00ad\u00e7o (84,32%), \u00adabril (44,80%) e \u00admaio (7,87%) to\u00addos de 10000000, pa\u00adra com\u00adpen\u00adsa\u00ad\u00e7\u00e3o com obri\u00adga\u00ad\u00e7\u00f5es vin\u00adcen\u00addas, nos mol\u00addes do \u00aditem II, su\u00adpra.<\/p>\n c) al\u00adter\u00adna\u00adti\u00adva\u00admen\u00adte, na hi\u00adp\u00f3\u00adte\u00adse ab\u00adso\u00adlu\u00adta\u00admen\u00adte im\u00adpro\u00adv\u00e1\u00advel de ser julgada im\u00adpro\u00adce\u00adden\u00adte a \u00ada\u00e7\u00e3o em re\u00adla\u00ad\u00e7\u00e3o ao con\u00adti\u00addo na le\u00adtra a su\u00adpra, re\u00adquer-se se\u00adja re\u00adco\u00adnhe\u00adci\u00addo o di\u00adrei\u00adto das autoras em ter res\u00adti\u00adtu\u00ed\u00addos os va\u00adlo\u00adres in\u00adde\u00advi\u00adda\u00admen\u00adte pa\u00adgos a t\u00ed\u00adtu\u00adlo de con\u00adtri\u00adbui\u00ad\u00e7\u00e3o so\u00adcial so\u00adbre as re\u00admu\u00adne\u00adra\u00ad\u00e7\u00f5es pa\u00adgas a ad\u00admi\u00adnis\u00adtra\u00addo\u00adres e a au\u00adt\u00f4\u00adno\u00admos, con\u00adde\u00adnan\u00addo-se a Uni\u00e3o a de\u00advol\u00adver os va\u00adlo\u00adres pa\u00adgos, com os acr\u00e9s\u00adci\u00admos de cor\u00adre\u00ad\u00e7\u00e3o mo\u00adne\u00adt\u00e1\u00adria con\u00adta\u00adda a par\u00adtir de ca\u00adda re\u00adco\u00adlhi\u00admen\u00adto in\u00adde\u00advi\u00addo (in\u00adclu\u00adsi\u00adve os IPCs de mar\u00ad\u00e7o, \u00adabril de \u00admaio de 0000), juros de mo\u00adra de 1% ao m\u00eas. <\/p>\n Protestando por to\u00addos os \u00admeios de pro\u00adva ad\u00admi\u00adti\u00admos em Di\u00adrei\u00adto, re\u00adquer a Vossa Excel\u00eancia a aco\u00adlhi\u00adda des\u00adta \u00ada\u00e7\u00e3o, pa\u00adra o fim su\u00adpra-ar\u00adti\u00adcu\u00adla\u00addo, ci\u00adtan\u00addo-se a r\u00e9, nas pes\u00adsoas dos seus dig\u00adnos patronos, pa\u00adra, que\u00adren\u00addo, con\u00adtes\u00adtar o pe\u00addi\u00addo no pra\u00adzo le\u00adgal, sob pe\u00adna de re\u00adve\u00adlia. <\/p>\n Requer-se, ou\u00adtros\u00adsim, a con\u00adde\u00adna\u00ad\u00e7\u00e3o da r\u00e9 em cus\u00adta pro\u00adces\u00adsuais e ho\u00adno\u00adr\u00e1\u00adrios ad\u00advo\u00adca\u00adt\u00ed\u00adcios, es\u00adtes, ar\u00adbi\u00adtra\u00addos na con\u00adfor\u00admi\u00adda\u00adde dos \u00a7 3\u00ba e 4\u00ba, do ar\u00adti\u00adgo 20, da Lei Processual Civil. <\/p>\n Tendo em vis\u00adta que a do\u00adcu\u00admen\u00adta\u00ad\u00e7\u00e3o a ser juntada na pre\u00adsen\u00adte \u00ada\u00e7\u00e3o aguar\u00adda au\u00adten\u00adti\u00adca\u00ad\u00e7\u00e3o por par\u00adte do cart\u00f3rio des\u00adsa MM. Vara Federal (cu\u00adja so\u00adli\u00adci\u00adta\u00ad\u00e7\u00e3o foi fei\u00adta por pe\u00adti\u00ad\u00e7\u00e3o na me\u00addi\u00adda cau\u00adte\u00adlar an\u00adte\u00adce\u00adden\u00adte), re\u00adquer-se a jun\u00adta\u00adda opor\u00adtu\u00adna da mes\u00adma. <\/p>\n D\u00e1-se \u00e0 cau\u00adsa, pa\u00adra efei\u00adtos fis\u00adcais e de al\u00ad\u00e7a\u00adda, o va\u00adlor de R$…………………………<\/p>\n N. Termos,<\/p>\n P. E. de\u00adfe\u00adri\u00admen\u00adto. <\/p>\n _____________, _____\/________\/ 200__<\/p>\n __________________________________<\/p>\n<\/p>\n Adv.<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"content-type":""},"categoria-modelo":[154],"class_list":["post-44926","modelos-de-peticao","type-modelos-de-peticao","status-publish","hentry","categoria-modelo-previdenciario"],"_links":{"self":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/modelos-de-peticao\/44926","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/modelos-de-peticao"}],"about":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/types\/modelos-de-peticao"}],"wp:attachment":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/media?parent=44926"}],"wp:term":[{"taxonomy":"categoria-modelo","embeddable":true,"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/categoria-modelo?post=44926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}