Segurança jurídica e planejamento tributário na mudança de regime da contribuição previdenciária das empresas: a Lei nº 13.670/2018 diante dos princípios constitucionais da tributação

Abstract

This monograph aims at analyzing the extent to which payroll reimbursement undermines the full realization of the principle of legal certainty. To adequately fulfill this purpose, the study was organized in three chapters, based on a doctrinal and jurisprudential research, in order to demonstrate the controversies about the proposed theme. In the first chapter, a thorough analysis was carried out to explain in what context the reoneration was implemented in Brazil and what the impacts caused by the non-observance of the previously unrecoverable option. In addition, some court decisions were selected to clarify how the matter is being assessed in the Federal Regional Courts before taxpayers' dissatisfaction after the amendment made by Law 13.670/2018. Next, we sought to investigate how the principle of legal certainty is presented in the tax field, demonstrating that there are innumerable ways in which it is possible to respect or violate it. To better understand this statement, it became imperative to enter into some themes, such as: tax planning, practicability, principle of precedence, acquired right, perfect legal act, among others. After clarifying these concepts, in the third chapter we tried to relate them to the context supported by the taxpayers after the reoneration, in order to understand to what extent this measure can be considered valid. It was found at the end of this monograph that the neglect of the irreversible option made by the companies represented a violation of the principle of legal certainty in its various facets, and it is inconceivable that, in the incessant search for a more generous collection, it violates rights and taxpayers' guarantees and, consequently, contrary to the constitutional and tax principles.