By The Rural Present
The decision of the collegiate was based on the thesis that there would be no constitutional provision authorizing the use of the calculation basis of this contribution, which is the gross revenue from the commercialization of rural production.
Even after the decision taken by the Federal Supreme Court (STF) in December last year, to consider unconstitutional the charges related to the Rural Worker Assistance Fund (Funrural) from before 1998 and constitutional the charges of Funrural and contribution to the National Rural Learning System (Senar), the highest court of justice had not yet fixed the general repercussion thesis for Theme 651, which only came to occur on June 15, crystallizing the understanding on the subject. subject.
According to the lawyer Kaled Halat, specialized in agribusiness issues, the decision of the collegiate was based on the thesis that there would be no constitutional provision authorizing the use of the calculation basis of this contribution, which is the gross revenue from the commercialization of rural production, but that and from the constitutional amendment 20/1998, the Constitution began to provide, as a possible calculation basis for taxes and contributions, the revenue or billing of taxpayers, which, in the understanding of the ministers, was enough to cover the contribution in question of legality.
Regarding the contribution to the National Rural Learning System (Senar), the ministers understood that the constitutional provision that underlies its collection differs from that which motivated the recognition of the unconstitutionality of the collection of Funrural in the period prior to 1998, deciding, therefore, that this contribution to third parties is completely constitutional.
The lawyer explains that, despite being a decision mostly unfavorable to taxpayers, the existence of a fixed thesis brings, in a way, greater security to the taxpayer insofar as it clearly establishes the position of the court, to be observed by all, and the time frames that separate the periods in which the collection of Funrural is due or not.
Available at: https://opresenterural.com.br/stf-fixa-tese-a-favor-da-contribuicao-ao-funrural/