A (in)constitucionalidade formal da contribuição do empregador rural pessoa física ao FUNRURAL.

Abstract

The present monographic work intends to analyze the (un)constitutionality of the social contribution of the rural employer physical person on the gross revenue obtained from the commercialization of its production, assessing the reflexes resulting from the evolution of the positioning of the Supreme Federal Court on the subject. To face the problematic about of formal constitutionality of the exaction provided for in article 25 of Law no. 8.212/1991, with wording given by Law no. 10.256/2001, after the advent of Constitutional Amendment no. 20/1998, a study was made of the existing premises on the subject, such as norms, principles and constitutional theories, as well as an indepth analysis of legislative and jurisprudential developments – notably in the Federal Supreme Court – concern about the legitimacy of the contribution to FUNRURAL, using, therefore, the deductive approach method and the historical procedure method. After understanding or social security custody system in Brazil, identify the legal nature and the tax incidence matrix rule of such exaction, as well as scrutinizing the position of the Supreme Court on the matter, it can be said that it is not legitimate to charge the contribution of the rural employer physical person to FUNRURAL, insofar as suffer formal unconstitutionality, in total affront to the Federal Constitution in force in the country.