Artigo de Periódico
A incidência das contribuições previdenciárias sobre a produção rural e seus aspectos controvertidos
Fecha
2019Autor
André Mendes Moreira
Luiz Felipe Mendes Álvares da Silva Campos
Institución
Resumen
This study examines issues regarding social security contribution on rural production. Initially, the social security contribution on rural production taxable person legal status is examined by analysing the original text of the applicable legal devices and its amendments through time. Subsequently, it addresses to the current constitutional issues concerning the matter; starting with the Brazilian Supreme Court decision provided in Extraordinary Appeal No. 718.874/RS, up to themes that will be decided in the coming years, regarding: The special insured person, the controversial tax requirement of legal persons that have the same constitutional foundation and the export revenue immunity in indirect operations carried out by export trading companies. Finally, it analyses correlated themes regarding recent cases decided by the Administrative Tax Appeals Board, which may be submitted soon to the Judiciary Branch, and a specific legal point that also may be submitted to the same administrative board linked to the Brazilian Ministry of Finance.