As inconstitucionalidades das isenções fiscais de IPI e ICMS conferidas aos agrotóxicos sob o viés do princípio da seletividade
Carregando...
Arquivos
Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Franciulli, Gabriela
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho refere-se à análise da constitucionalidade das isenções
fiscais, tanto de ICMS como de IPI, concedidas aos agrotóxicos através do
Convênio CONFAZ 100/97 e do Decreto nº 7.660, de 23 de dezembro de 2011.
Para tanto, foi utilizado como base de estudo a ADI nº 5553 proposta pelo PSOL
perante o STF. A metodologia da pesquisa utilizada foi predominantemente
qualitativa e se baseou em uma interpretação sistemática e axiológica do Direito,
sendo abordados dados estatísticos e matemáticos que ajudaram na conclusão
do resultado. Após uma análise pormenorizada acerca do contexto histórico no
qual os agrotóxicos se inseriram no Brasil e de uma análise retroativa da
legislação acerca de tais produtos, foram identificadas as violações
constitucionais das isenções fiscais conferidas a eles. As principais violações
identificadas foram ao Direito ao Meio Ambiente Equilibrado, ao Direito à Saúde
e ao Princípio da Seletividade. A partir da análise dessas violações, restou
concluído que os agrotóxicos, por serem extremamente prejudiciais à saúde
humana e a fauna e flora em um contexto geral, não devem ser tidos como
produtos essenciais à população, o que não lhes conferirá o direito as isenções
fiscais, devendo, portanto, tais beneficies serem revogadas da legislação
nacional.
This paper refers to the analysis of the constitutionality of tax exemptions, both from ICMS and IPI, granted to pesticides through the CONFAZ 100/97 Agreement and Decree No. 7,660, of December 23, 2011. For this purpose, it was used as study base the ADI nº 5553 proposed by PSOL in the STF. The esearch methodology used was predominantly qualitative and was based on a systematic and axiological interpretation of Law, addressing statistical and mathematical data that helped in the conclusion of the result. After a detailed analysis of the historical context in which pesticides were inserted in Brazil and a retroactive analysis of the legislation regarding such products, the constitutional violations of the tax exemptions granted to them were identified. The main violations identified were the Right to a Balanced Environment, the Right to Health and the Principle of Selectivity. From the analysis of these violations, it was concluded that pesticides, as they are extremely harmful to human health and fauna and flora in a general context, should not be considered as essential products for the population, which will not give them the right to tax exemptions, therefore, such benefits should be revoked from national legislation.
This paper refers to the analysis of the constitutionality of tax exemptions, both from ICMS and IPI, granted to pesticides through the CONFAZ 100/97 Agreement and Decree No. 7,660, of December 23, 2011. For this purpose, it was used as study base the ADI nº 5553 proposed by PSOL in the STF. The esearch methodology used was predominantly qualitative and was based on a systematic and axiological interpretation of Law, addressing statistical and mathematical data that helped in the conclusion of the result. After a detailed analysis of the historical context in which pesticides were inserted in Brazil and a retroactive analysis of the legislation regarding such products, the constitutional violations of the tax exemptions granted to them were identified. The main violations identified were the Right to a Balanced Environment, the Right to Health and the Principle of Selectivity. From the analysis of these violations, it was concluded that pesticides, as they are extremely harmful to human health and fauna and flora in a general context, should not be considered as essential products for the population, which will not give them the right to tax exemptions, therefore, such benefits should be revoked from national legislation.
Descrição
Palavras-chave
isenções fiscais , agrotóxicos , convênio CONFAZ 100/97 , ICMS , tax exemptions , pesticides , CONFAZ agreement 100/97 , decree no. 7,660 / 11