The Mandatory Trade Union Contribution Of The Statutory Public Server Under The Perspective Of Tax Legality

The article proposes the discussion of tax legality in the face of IN No 01/2008 of the MTE which extended compulsory union dues of art. 149 of CF / 88 and art. 578-591 of the Labor Code for statutory civil servants . It discusses the origin and nature of compulsory union dues under the tax legality...

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Published inRevista de Direito Administrativo e Gestão Pública Vol. 2; no. 2; pp. 01 - 19
Main Authors Daniela Ramos de Oliveira dos Santos, Antônio Carlos Diniz Murta
Format Journal Article
LanguagePortuguese
Published Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) 01.12.2016
Subjects
Contribuição Sindical
Legalidade Tributária
Obrigatoriedade
Servidor Público
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Summary:The article proposes the discussion of tax legality in the face of IN No 01/2008 of the MTE which extended compulsory union dues of art. 149 of CF / 88 and art. 578-591 of the Labor Code for statutory civil servants . It discusses the origin and nature of compulsory union dues under the tax legality of art. 150, I, CF / 88 and the seal of the analogy in Tax Law when dealing with major tax requirement (art. 108, § 1 of CTN ) . It started from the hypothesis that the IN 01/2008 MTE is illegal , since the main tax obligation arises from law.
ISSN:2526-0073
2526-0073
DOI:10.26668/IndexLawJournals/2526-0073/2016.v2i2.1295