A natureza jurídica da anuidade da OAB e os impactos decorrentes da decisão do RE 647.885
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Tipo
TCC
Data de publicação
2021-06
Periódico
Citações (Scopus)
Autores
Silva, Rebeca Peccia da
Orientador
Chimenti, Ricardo Cunha
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente artigo científico visa estudar a natureza jurídica da anuidade paga pelos
profissionais inscritos na OAB, seu enquadramento dentro do ordenamento brasileiro, o
entendimento da jurisprudência sobre o tema e as eventuais consequências que o julgamento do
Recurso Extraordinário nº 647.885 poderá trazer para o entendimento até então firmado. Em
suma, os tribunais superiores possuíam o posicionamento pacificado de que a OAB não poderia
ser entendida como um simples conselho profissional, de forma que as anuidades não se
sujeitavam aos parâmetros que recaiam sobre as contribuições devidas aos demais conselhos.
No entanto, o julgamento realizado pelo STF permitiu que uma interpretação diversa fosse dada
à temática abordada neste artigo, uma vez que, ao dispor que seria inconstitucional a suspensão
do advogado inadimplente, por ser essa uma prática configurada como “sanção política”,
consequentemente enquadrou as anuidades da OAB como tributos. De rigor destacar que esse
julgamento abre portas para que novas ações ingressem no Poder Judiciário, questionando desde
o valor máximo a ser cobrado, a forma de execução das e até a perda de objeto de processos
administrativos contra advogados inadimplentes.
This scientific article aims to study the legal nature of the annuity paid by professionals enrolled in the OAB, the legal framework within the Brazilian system, the understanding of jurisprudence on the topic and the possible consequences that the judgment of Extraordinary Appel nº 647.885 may bring to the signed understanding. In short, the superior courts had the pacified position that the OAB could not be understood as a simple professional council, so that annuities were not submit to the parameters that fall on contributions due to other councils. Despite that, the judgment made by the STF allowed a different interpretation to be given to the theme addressed in this article, since, by stating that the suspension of the defaulting lawyer would be unconstitutional, as this practice is configured as a “political sanction”, consequently understood that the annuities of the OAB are taxes. It should be noted that this judgment opens the door for new lawsuits enter into the Judiciary, questioning topics like the maximum amount to be charged, the way they can are executed and even the loss of the object of administrative lawsuits against defaulting lawyers.
This scientific article aims to study the legal nature of the annuity paid by professionals enrolled in the OAB, the legal framework within the Brazilian system, the understanding of jurisprudence on the topic and the possible consequences that the judgment of Extraordinary Appel nº 647.885 may bring to the signed understanding. In short, the superior courts had the pacified position that the OAB could not be understood as a simple professional council, so that annuities were not submit to the parameters that fall on contributions due to other councils. Despite that, the judgment made by the STF allowed a different interpretation to be given to the theme addressed in this article, since, by stating that the suspension of the defaulting lawyer would be unconstitutional, as this practice is configured as a “political sanction”, consequently understood that the annuities of the OAB are taxes. It should be noted that this judgment opens the door for new lawsuits enter into the Judiciary, questioning topics like the maximum amount to be charged, the way they can are executed and even the loss of the object of administrative lawsuits against defaulting lawyers.
Descrição
Palavras-chave
tributos , natureza tributária , conselho profissional , anuidade , OAB , taxes , legal nature , professional council , annuity