DIREITO TRIBUTÁRIO E DIREITOS DIREI TOS FUN FUND DAMEN TAIS: Limitações ao Poder de Tributar
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Preencha a ficha de cadastro no final deste livro e receba gratuitamente informações sobre os lançamentos e promoções da Elsevier. Consulte também nosso catálogo completo,
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DIREITO TRIBUTÁRIO E DIREITOS DIREI TOS FUN FUND DAMEN TAIS: Limitações ao Poder de Tributar Organizadores Ives Gandra Gandra da Silva Martins Marti ns Ricardo Castilho Autor es Autores Antonio Carlos Rodrigues do Amaral Diogo Leite de Campos George Niaradi Hugo de Brito Machado Segundo Ives Gandra Gandra da Silva Martins Marti ns Mariana Barboza Baeta Neves Ricardo Castilho Samantha Ribeiro Meyer-Pflug
FOLHA DE ROSTO PROVISÓRIA Fechamento desta edição: 9 de janeiro de 2012
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© 2012, Elsevier Editora Ltda. Todos os direitos reservados e protegidos pela Lei n o 9.610, de 19/02/1998. Nenhuma parte deste livro, sem autorização prévia por escrito da editora, poderá ser reproduzida ou transmitida sejam quais forem os meios empregados: eletrônicos, mecânicos, fotográ�cos, gravação ou quaisquer outros. Copidesque: Marcelo Almada Revisão: Renato Mello Medeiros Editoração Eletrônica: Tony Rodrigues Elsevier Editora Ltda. Conhecimento sem Fronteiras Rua Sete de Setembro, 111 – 16 o andar 20050-006 – Centro – Rio de Janeiro – RJ – Brasil Rua Quintana, 753 – 8 o andar 04569-011 – Brooklin – São Paulo – SP – Brasil Serviço de Atendimento ao Cliente 0800-0265340
[email protected] ISBN 978-85-352-5915-5 Nota: Muito zelo e técnica foram empregados na edição desta obra. No entanto, podem ocorrer erros de digitação, impressão ou dúvida conceitual. Em qualquer das hipóteses, solicitamos a comunicação ao nosso Serviço de Atendimento ao Cliente, para que possamos esclarecer ou encaminhar a questão. Nem a editora nem o autor assumem qualquer responsabilidade por eventuais danos ou perdas a pessoas ou bens, originados do uso desta publicação.
���-������. ��� �����������-��-����� ��������-��-����� ��������� ������� �� �������� ��� �������� �� ������, �� D635 Direito tributário e direitos fundamentais : limitações ao poder de tributar / organizadores Ives Gandra Martins Martins Filho e Ricardo Castilho Castil ho ; autores Antonio Carlos Rodrigues do Amaral... [et al.]. - Rio de Janeiro : Elsevier, Elsevier, 2012. Inclui bibliogra�a ISBN 978-85-352-5915-5 1. Direito tributário - Brasil. 2. Direitos fundamentais fundamentais - Brasil. I. Martins Filho, Ives Gandra da Silva, 1959-. II. Castilho, Ricardo. III. Amaral, Antonio
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Os organizadores
Ives Gandra da Silva Martins
Professor Prof essor Emérito das Univer Universidades sidades Mackenzie, Unip Unip,, Unifieo, Unif ieo, Unifmu, do Ciee/O Estado de São Paulo, Paulo, das Escolas Escol as de Comando
e Estado-Maior do Exército–Eceme e Superior de Guerra-ESG. Professor Prof essor Honorário das da s Universidades Austral (Argen (Argentina), tina), San Martin Mart in de Porres (Peru) (Peru) e Vasili Goldis Gold is (Romênia). Doutor Doutor Honoris
Causa da Universidade de Craiova (Romênia) e Catedrático da Universidade do Minho (Portugal). Presidente do Conselho Superior de Direito da Fecomercio-SP. Fundador e Presidente Honorário do Centro de Extensão Universitária-CEU/Instituto Internacional Internacio nal de Ciências Sociais-IICS. Ricardo Castilho
Pós-doutor em Direito pela Universidade Federal de Santa Catarina-UFSC. Doutor em Direito das Relações Sociais pela PUCSP.. Conferencista PUCSP Conferencis ta no Brasil Brasi l e no Exterior. Exter ior. Diretor-Presidente Diretor-Presidente da Escola Paulista de Direito-EP Direito-EPD. D.
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Os autores
Antonio Antoni o Carlos C arlos Rodr Rodrigue iguess do Amaral
Professor da Faculdade de Direito da Universidade Mackenzie. Vice-President Vice-Pr esidentee da Comissão de Direito Tributário Tributário do Conselho Consel ho Federal da OAB; Presidente da Comissão Comiss ão de Direito Tributár Tributário io da OAB-SP AB-SP.. Advogado em São Paulo. Acadêmico Titular Titu lar da Academia Paulista de Direito e da Academia Paulista de Letras Jurídicas. Diogo Leite de Campos
Professor Catedrático da Faculdade Facu ldade de Direito de Coimbra. Doutor em Direito (Universidade de Coimbra e de Paris II) e Doutor em Economia (Universidade de Paris IX). Advogado. George Niarad Niaradii
Pós-Doutor em Direito pela Università della Santa Croce-Roma. Doutor em Direito Internac Internacional ional pela USP. USP. Conselheiro Conselhe iro Seccional Secciona l da OAB-SP. Presidente da Comissão de Relações Internacionais da OAB-SP. Hugo de Brito Machado Segundo Segundo
Mestre em Direito (Ordem Jurídica Constitucional) e Doutor em Direito Constitucional. Membro Membro do Instituto Inst ituto Cearense de Estudos Est udos
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����
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Mariana Barboza Baeta Neves
Doutoranda pela Universidad de Barcelona-Espanha com DEA-Diploma de Estudios Avanzados, Master in i n International Law and a nd Economics, pelo World World Trade Institut-Bern Universität–Suíça. Professora de Direito Tributário da Universidade Paulista–Unip. Advogada. Samantha Saman tha Ribeiro Meyer Meyer-Pf -Pflug lug
Doutora e Mestre em Direito Constitucional pela Pontifícia Universidade Católica de São Paulo. Coordenadora do curso de Direito da Uninove. Membro do Conselho Superior de Direito da Federação do Comércio Comércio.. Advogada.
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Prefácio
O
livro, que Ricardo Castilho e eu coordenamos objetiva, pela pena de eminentes autores convidados, refletir sobre o sempre renovável tema das limitações constitucionais ao poder de tributar. Na audiência audiência pública que participei par ticipei na Constituinte e nos posteriores contatos com a Subcomissão de Tributos, presidida pelo querido amigo Francisco Dornelles, hoje senador da República, defendi – como outros dos que, nos dias seguintes foram convidados a falar – que deveria haver um “Código Constitucional de Defesa do Contribuinte”, destacado do sistema, a ser plasmado para mostrar que, sendo a norma tributária uma norma de rejeição social, pois raramente o tributo é justo, servindo mais aos detentores do poder que a população, deveriam, os direitos e garantias, exsurgir com clareza no texto constitucional. A tese foi adotada pela Subcomissão, permanecendo, seja na Comissão de Sistematização, seja no Plenário, onde Hamilton Dias de Souza e eu reapresentamos a necessidade de se ter a limitação presente
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D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
força da qualidade dos autores convidados, convidados, em que os direitos fundamentais funda mentais do contribuinte são realçados, assim como as limitações li mitações ao poder de tributar tr ibutar que implicam autêntica vedação, principalmente no caso das da s imunidades, impon i mpondo do fronteiras à legalidade da tributação, em nível de Lei Maior Ma ior.. Não poderíamos, pois, deixar de agradecer a valiosíssima participação de Samantha Ribeiro Meyer-Pflug, Mariana Barbosa Baeta Neves, Diogo Leite de Campos, o decano deca no dos catedráticos da Universidade de Coimbra, Antonio Carlos Rodrigues do Amaral, George Niaradi e Hugo de Brito Machado Segundo, pelo admirável trabalho que tiveram em meditar sobre aspectos diversos de tais direitos e garantias dos pagadores de tributos. Esperamos, Ricardo, Rica rdo, eu e os autores, autores, com esta obra, contribuir para a ref lexão mais profunda sobre tais direitos, em época de crise mundial, que afeta os Erários de todo o mundo. O certo é que a resistência em reduzir despesas de custeio administrativo administ rativo não se coaduna com a gravidade da situação e termina por exigir cautelas e cuidados maiores contra contra as a s exigências crescentes e, muitas vezes, deslastreada deslastreadass da conjuntura, atrapal atrapalhando hando direitos e avançando em garantias esculpidas na Lei Maior. Creio que, exatamente, neste momento, em que a reflexão se faz necessária, é que livros, como este escrito por excelentes autores convidados, ganham expressão, a fim de que não se torne realidade no Brasil a triste conclusão de Konrad Hesse, em face de violências dos Estados em crise, quando disse: “a necessidade não conhece princípios”. “Bem haja” haja” – no velho estilo est ilo coimbrão – esta contribuição sobre os limites li mites constitucionais ao poder de tributar. Ives Gandra da Silva Martins
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1 O PODER DE T R IBUTAR PELO PRISM A DA TEORI ZAÇÃO DE SUA FUNÇÃO SOCIAL E DE PROTEÇÃO AO A O S D I R E I T O S I N D I V I D UA I S I V E S
G A N D R A
D A
S I L VA
M A R T I N S
obstante não haver “poder” sem “tributo”, o estudo do tributo carece ainda a inda de uma u ma abordagem abrangente, abrangente, visto que as a s análises aná lises que até hoje se realizaram reali zaram – e talta l vez nenhum instituto “ jurídico-econômico-político” tenha sido tão estudado – sempre o foram pela perspectiva segmentada seg mentada dos cientistas que o dissecaram. Assim Assi m é que os juristas abordaram-no sempre pela perspectiva da legalidade de sua exigência, formulando variadas teorias, à luz do direito constitucional, do direito público e até do direito privado. Na busca de vertentes múltiplas e, às vezes, conflitantes, para explicar sua fenomenologia, não dedicaram tempo maior a estudos mais aprofundados sobre sua natureza política, econômica e filosófica. 1
N
ada
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2
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Não sem razão, em face do Direito positivo, a questão do “tributo justo” perde força perante muitos juristas, principalmente dos que se dizem “positivistas puros”, por só encontrarem segurança real na norma formalmente posta. Remetem à filosofia filosof ia a formulação de uma teoria sobre a justiça na tributação, com o que se desvencilham da necessidade de explicar por que a carga tributária é sempre contestada em todos os espaços geográficos e períodos históricos, explicação que entendem entendem ser mais pertinente per tinente aos filósofos fi lósofos do direito e da política. Por outro lado, os economistas, na procura do princípio da eficiência e da utilidade, examinam tal elemento essencial para as finanças públicas e para o Estado Es tado apenas pelo prisma de seus impactos positivos ou negativos na economia, também não se debruçando sobre sua natureza jurídica, política, histórica ou filosófica. 2 Os historiadores, que poderiam ofertar uma esplêndida contribuição ao estudo do tributo, no mais das vezes são pouco afeitos às questões jurídicas, econômicas, políticas e até filosóficas, com o que, seja à luz da história cronol cronológica ógica dos grandes feitos e heróis ou da história do cotidiano dos povos e civilizações, o papel desempenhado pelo tributo é por eles pouco analisado, merecendo apenas referências tangenciais, como, por exemplo, Soberania do Estado e cujo c ujo raciocínio em síntese é este: o Estado tem necessidade de meios financeiros para custear suas atividades e com tal finalidade f inalidade (aí surge o problema da natureza da tributação extrafiscal) tributa e tributa (inclusive extrafiscalmente) porque é Soberano; destas premissas se conclui, obviamente, que o tributo é uma obrigação ex-lege” (Teoria Geral do Direito Tributário, Ed. Saraiva, 2. ed., 1972 , p. 10-11). 2. James Buchanan Buchanan compara bem tal enfoque ao escrever: “El Gobierno, considerado como una unidad, puede defin definirse irse como co mo el objeto del estudio e studio de la l a Hacienda Hacie nda Pública P ública.. Más concret concretamente: amente: la Hacienda Hac ienda Pública estudia la actividad económica del Gobierno como una unidad. Bajo este punto de v ista, asi como bajo otros muchos, consideramos al Gobierno como una unidad o entidad independiente, o sea, como una persona. Para ilustrar todo esto nos serviremos de una analogía. Supongamos que decidimos
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I V E S G A N D R A D A S I L VA VA M A R T I N S
às Leis Thowsend, influenciando a revolução americana, ou à derrama, a Inconfidência Mineira. Mesmo, pois, quando o tributo é causa do fato histórico, o fato em si supera em muito, no exame do historiador, em sua visão descritiva ou especulativa dos acontecimentos, a origem do movimento ou do episódio a ser reconstituído. 3 Os filósofos também não são especialistas em economia ou direito, e sua análise é pobre se comparada a toda a espécie de especulação que elaboram desde tempos imemoriais, no máximo má ximo havendo insuficientes insuf icientes referências referências a preços, a formação do tributo justo. A justiça, de rigor, é elemento essencial na conformação das perguntas pergu ntas – quase sempre as mesmas – e respostas respostas – variadas var iadas e insuficientes – que os filósofos têm ofertado sobre o homem, a vida, a con vivência social, a origem e o destino da humanidade. 4 Os cientistas políticos, como os filósofos, historiadores e juristas, por entenderem entender em pouco de economia e temerem imprecisões, examinam ex aminam de forma perfunctória a função f unção do tributo na história e na concepção do Poder. Poder. Partem, quase sempre, do princípio de que a indagação sobre sua função, limites, lim ites, justiça, é irrelevante, pois se trata de instituto essencial e fundamental fu ndamental à existência do Estado, do Poder e dos governos. A dificuldade dif iculdade de compreensão do fenômeno fenômeno econômico, em gra grande nde parte, e do jurídico em seus aspectos a spectos mais relevantes, torna o estudo do tributo t ributo por
3
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4
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Restaria o sociólogo que, teoricamente, por ter uma visão mais ma is abrangente de todas as Ciências Sociais, por certo sentir-se-ia sentir-se-ia mais habilitado a enfrentar enf rentar com maior amplitude a questão, possibilitando um estudo e studo pormenorizado do tributo.5 Ocorre, que, por ser a economia economia uma ciência de difícil dif ícil manuseio por não especialistas e o tributo ser examinado, não poucas vezes, na economia, pela econometria para dimensionar sua instrumentalização, a dificuldade de tratar de sua real natureza natu reza é elemento que o torna mais de citação obrigatória obrigatória do que de estudo adequado.6 Por fim, é de se mencio mencionar nar aqueles que estão ligados, em sua vida cotidiana, ao tributo, mas que também o veem de forma incompleta. O Poder, em sua necessidade de existir graças aos tributos, cerca-se de especialistas em arrecadar cada vez mais da sociedade, sendo tais especialistas – os publicanos do século XXI –, por sua própria natureza, incapazes de examinar o tributo de forma abrangente, porque sua função é cobrar, exigir e criar novas hipóteses de imposição i mposição.. Por outro outro lado, os beneficiários do tributo tr ibuto – os governantes – mesmo sendo também contribuintes, são seus grandes gra ndes receptores receptores e destinatários, motivo pelo qual, embora com uma visão não tão sectarista quanto a dos agentes fiscais encarregados da cobrança, não deixam de exaltar o tributo e criar legislação cada vez mais apenadora, no mundo inteiro, para assegurar o cumprimento
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Finalmente, ao contribuinte resta protestar – e o faz em todos os tempos históricos e espaços geográficos – organizando, quando possível, movimentos de indignação, mas com força limitada, porque, nesta matéria, os represen representantes tantes do povo não o representam, interessados que estão em ter os recursos tributários t ributários para se manterem no poder.7 O descontentamento permanente dos contribuintes é a demonstração inei nequívoca de que o estudo, para se chegar à formulação de uma teoria abrangente sobre o tributo, tributo, que permita análise anál ise integrativa de todas as ciências a que pertine pert ine sua compreensão, compreensão, é matéria que merece ref lexão. Infelizmente, essa análise a nálise abrangen abrangente te conforma Governo, Poder, Poder, Estado e Tributo como irmãos quadrisia quadr isiameses meses,, em cuja conformação o povo não é agente ativo, mas passivo, sem poder decisório decis ório maior e sem represen representação tação autêntica na formulação da carga ideal capaz de gerar o tributo t ributo justo. Por Por essa razão, raz ão, o tributo reveste-se, ainda hoje, como já formulei no livro l ivro Teoria da Imposição Tributária , de crescente rejeição social, embora, em tese te se pelo menos, seja possível chegar a uma política de rejeição menor menor.. Alcançar-se-ia, Alca nçar-se-ia, nesse caso, uma aproximação da teoria do tributo t ributo justo, dependendo da participação do sujeito passivo, ou seja, de se garantir gara ntir ao povo um papel mais decisivo, comprometido, comprometido, regulador e fiscalizatório do quadrinômio “Governo-Poder-Estado-Tributo”. 8 Lembro, nessa linha de raciocínio, que os homens não são iguais. O ideal
5
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6
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
As democracias podem permitir uma melhor visualização visualiz ação dessa desigualdade e uma medíocre tentativa de reduzi-la, mas os resultados são ainda insuficientes e deverão continuar assim por muitas gerações, por ser a democracia moderna acontecimento acontecimento recente na vida da d a espécie humana. Os homens não são iguais, sendo mais nítida a diferença nos que detêm o poder. A história humana demonstra que sempre os detentores detentores do poder se consideram mais importantes que a sociedade, que os sustenta, e agem de conformidade com essa suposta superioridade. Sempre Sempre se consideraram acima do povo, exteriorizando as primeiras codificações codif icações tal percepção de superioridade. superioridade. Antes do direito romano, as leis “ofertadas” pelos detentores do poder eram consideradas dádivas dos dirigentes para o povo, como se pode ler nos primeiros códigos que antecederam o de Hamurabi. 10 Os detentores do poder de nível cultural superior e espírito de liderança maior consideravam-se predestinados predestinados à missão de governar a classe inferior inferior,, winning modesty, and shines among those who are gathered, and people look on him as on a god when he walks in the city. Another again in his appearance is like the immortals, but upon his words there is no grace distilled, as in your case the appearance is conspicuous, and not a god even would make it otherwise, and yet the mind there is worthle ss’ (Great Books of the Western World, Mortimer J. Addler,
Editor in Chief, Ch ief, vol. 3, Enciclopedia Britannica, Britannica , p. 376). 376).
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ELSEVIER
I V E S G A N D R A D A S I L VA VA M A R T I N S
ou seja, o povo, que os devia servir, conforme os desejos e caprichos de seus senhores. De rigor, no passado, e em quase todas as civilizações da Europa, Ásia e América pré-colombiana, pré-colombiana, com variantes e subdivisões, subdiv isões, os homens eram classificados em quatro categorias, a saber: 1) os governantes, seres superiores e com direito de vida e morte sobre o povo; 2) os cortesãos, artistas e auxiliares diretos dos governantes; 3) o povo; 4) os escravos, categoria composta quase sempre pelos derrotados nas lutas pelo domínio de espaços geográficos. 11 Tal superioridade dos detentores do poder encontra-se nas civilizações orientais, como se verifica na China C hina – inclusive no período dos reinos combatentes – ou na Índia – que até hoje mantém as castas, com base em concepção religiosa que vê na reencarnação o caminho para subir de patamar social, a cada novo nascimento –, ou ainda nas civilizaçõe civi lizaçõess do médio e próximo próximo oriente (elamitas, babilônios, sírios, hititas, hititas , mitâneos, assírios, assí rios, persas e egípcios e outras do norte oriental da África). Desde o início da história narrada, percebe-se 11.. Escrevi: “Nessas comunidades iniciais, racional se nos afigura que lideranças naturais surgissem, 11
7
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D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
que toda a legislação produzida objetivava reafirmar a delegação divina dos detentores do poder em regular a vida nacional, sem permitir à sociedade intervenção direta na existência e no estilo dos governantes (reis, imperadores, faraós e demais dirigentes d irigentes). ). As lutas intestinas pelo poder e as guerras g uerras de conquista, no plano internacional, internacional, eram era m a regra de convivência. Até mesmo as cidades-estados da Grécia, onde onde a forte especulação filosófica f ilosófica trouxe elementos de conscientização ao povo, mais do que nas civilizações orientais, vê-se que mesmo lá os governantes consideravam-se superiores ao povo, porque porque detinham detin ham o poder, inclusive de vida e morte, sobre seus súditos. Atenas – entre as cidades-estados gregas a que mais de perto chegou do Estado Democrático moderno e da reflexão filosófica f ilosófica mais pro profunda funda de todos os tempos, pois que que lá viveram os três grandes gra ndes pensadores da filosofia mundial mundia l (Sócrates, (Sócra tes, Platão e Aristóteles A ristóteles)) – não foi senão uma democracia de elite, com
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críticos, em que os idealistas que as instituíram instituí ram são vencidos pelos pelos que querem o poder pelo poder. Nem Nem mesmo a Igreja Católica conseguiu consegu iu livrar-se, em alguns alg uns momentos momen tos de sua história, his tória, do fato de alguns algu ns de seus expoentes maiores terem deixado a marca que caracteriza a história do poder na terra. 13 Ora, o poder sobrevive exclusivamente à custa da sociedade. Quem domina, domina alguém. E quem domina precisa tirar desse alguém a lguém o seu sustento. O dominado trabalha para sustentar o dominante. O povo, através da história, sempree trabalhou sempr traba lhou para sustentar os governantes, cabendo aos governantes retirar da sociedade o que desejam e à sociedade produzir os recursos necessários necessá rios para sustentá-los sustentá-los e a seus caprich c aprichos, os, guerras, guerras , desejos de grandeza. grandeza . A felicidade do povo governado governado não está entre suas su as prioridades maiores. Mesmo nas democracias, os detentores do poder, ou seja, aqueles que vencem a batalha batal ha eleitoral, necessitam do respaldo do povo, do trabalho trabal ho do povo,
9
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dedicam-se ao exercício do poder e realização de seus sonhos de domínio, a sociedade é chamada a contribuir com seu esforç e sforçoo para sustentá-l su stentá-los. os.14 Não se excluem nas denominadas democracias modernas os sonhos de domínio dos governantes, a serem mantidos pelo povo povo.. E essas e ssas ambições a mbições nem sempre estão de acordo com a realidade, como se verificou na “motivação” apresentada pelo Presidente Bush à sociedade americana e ao mundo para invadir o Iraque, que não tinha qualquer arma de destruição dest ruição em massa, como alegava o presidente reeleito dos Estados Unidos. De rigor, o único país do mundo que tem armas de destruição em massa da humanidade, em escala superior à de qualquer outro, são os Estados E stados Unidos. Em outras palavras, palavras , os detentores detentores do poder, poder, que constituem a classe privileprivi legiada dos homens desiguais, necessitam da classe clas se desprivilegiada, desprivilegiada , que é o povo, para se sustentar su stentar no governo, contando, contando, nas democracias modernas, com todo
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O tributo é, portanto, a transferência de recursos da sociedade desprivilegiada para o sustento dos governantes, governantes, não sendo a prioridade maior destes a prestação de serviços públicos, mas sua su a própria própria manutenção no domínio das gentes e dos que os apoiam. Não sem razão a carga tributária de todos os países, em todo o mundo, é elevada. Até hoje não se deu a devida dev ida importância, na composição do tributo e de sua destinação, àquilo que retorna à sociedade em serviços e àquilo que fica nos meandros e bastidores dos governos e governantes e de suas ambições, mordomias, privilégios, privi légios, subsídios, vencimentos, nepotismo, corrupção, multiplicação de funções remuneradas e benefícios variados. var iados. Em outras palavras, grande g rande parte dos tributo t ributoss que a sociedade paga para o poder não objetiva beneficiar a sociedade, mas, exclus exclusivamente, ivamente, seus detentores (políticos, burocratas, aproveitadores, aproveitadores, amigos a migos e empresários beneficiários
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“Poder e Tributo” Tributo” continuam sendo, na história da humanidade, dois entes indissolúveis que, em face da desigualdade entre os homens, cabe ao povo suportar.17 O tributo é o mais importante instrumento inst rumento de poder em sociedade em que há pessoas de primeira e segunda seg unda classe, ou seja, os governantes governantes e os gov governados. ernados. Sempre a decisão que pert pertine ine ao nível da carga tributária tr ibutária é exclusivamente do governo, governo, em quase todos os países, em todos os períodos históricos, em quase todos os espaços geográficos, sem s em nenhuma participação popular. Hart,, em sua teoria de Direito, Hart Direito, mostrava que, nas democracias modernas e em Estados constitucionais, as leis são feitas para serem aplicadas a gove governantes rnantes e governados, mas normalmente beneficiam mais os governantes do que os governados, governa dos, não poucas vezes sem preocupação em atingir o ideal de justiça. 18 Na evolução jurídica, o direito pré-romano, pré-romano, através da legislação leg islação revelada
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I V E S G A N D R A D A S I L VA VA M A R T I N S
Até mesmo em relação a instituições, que deveriam ser neutras perante o Poder Político Político e Burocracia Civil, Civi l, a dinâmica dinâ mica do Estado e do governo, mesmo nas democracias mais modernas, termina por influe inf luenciánciá-las. las. Tal Tal tipo t ipo de inf lu lu-ência verificou-se, por exemplo, na vitória que a Suprema Corte Americana ofertou ao derrotado der rotado (Bush) – em número de eleitores – para o vitorioso v itorioso (Gore). (Gore). A eleição foi decidida pelos nove juízes do Tribunal Maior estadunidense, tendo votado os quatro juízes indicados pelos Democratas (partido (part ido de Gore)
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D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Enquanto a carga dos Estados Unidos é de 24%, seu IDH é de 0,95 (168,2). No Brasil é de 34,41 34 ,41% % e o IDH I DH (Índice de retorno retor no à sociedade) soc iedade) é de 0,81 (144,0). (144,0). Nas democracias, o povo é massa de manobra para os políticos, na hora de buscarem seu voto, com ele se importando pouco após as eleições. Só lhe devotam atenção quando útil a seus desígnios políticos e necessário necessá rio para levar vitória ao candidato a um cargo eletivo. eletivo. O tributo é, portanto, o grande instrumento inst rumento de exercício do poder poder de que
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À evidência, não se discute a necessidade do tributo para que o Estado possa prestar serviços públicos. O que se discute é o nível da carga tributária e a preferência histórica dos detentores detentores do poder por fixá-la fi xá-la acima das necessidades estatais. De fato, os representantes do povo, para atender aos desejos do “Estado”, pelos pelos governantes, restam resta m sempre interessados mais em uma permanência no poder e no seu benefício do que no da sociedade. O nível de tributo exigido exig ido é sempre muito muito maior do que o das da s reais necessi-
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O certo é que o excesso excesso de carga tributária tr ibutária para honrar a dívida externa dos governos, em sua gra grande nde parte, embora necessário, necessá rio, é acentuado pela irresponsabilidade dos governantes, ao tempo em que a dívida foi contraída, elegend elegendoo mal os objetivos ou desperdiçando os recursos pro domo sua. E quando a incidência maior do peso impositivo recai sobre a classe mais favorecida economicamente, sua taxação elevada desestimula investimentos, gerando acentuado desemprego desemprego e falta de competitividade internacional. Entre
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A sociedade, portanto, só tem uma u ma função, ou seja, fornecer tributos e não discuti-los, devendo agradecer quando ocorre o “efeito colateral” de algum retorno de tais “co “contribuições ntribuições compulsórias” ao Poder, em serviços serv iços públicos. Os membros da sociedade são, de rigor, rigor, mesmo nas democracias modernas, moder nas, em matéria tributária, como declara o Código Tributário Nacional, sujeito passivo. A expressão aí não é apenas jurídica, de suportar a “pr “pressão essão tributária”, mas popular, no sentido de nada poder fazer, de não ter qualquer atividade
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22
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
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ELSEVIER
SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
3.4. Limites ao poder de tributar do Estado
O
Estado tem o poder constitucional de tributar, t ributar, mas tal mister mist er deve ser exer-
cido em consonância com os ditames constitucionais, precipuamente com os direitos e garantias fundamentais f undamentais do contribuinte. Interessante notar que o poder de tributar é uma decorrência da garantia dos direitos fundamentais, e seu exercício é por ele limitado. 33 Nesse sentido, o próprio Texto Texto Constitucional é enfático ao estabelecer limites ao poder de tributar do Estado para, dessa forma, evitar possíveis violações aos direitos fundamentais. Todavia odavia,, eventuais agressões ag ressões a referidos direitos devem ser apreciadas pelo Poder Judiciá Judiciário. rio. Registre-se, Registre-se , contudo, que nem todos os princípios encontram-se expressamente previstos na Constituição, Constitu ição, como ocorre com o princípio da proporcionalidade, que será tratado em tópico próprio. No Texto Constitucional, como visto, há dispositivos que garantem direitos fundamentais que se constituem em limites ao poder de tributar. Esses limites li mites podem ser genéricos quando se destinam a tributos e contribuições; ou específicos, quando se aplicam somente a impostos específicos. São limites impostos pela Constituição ao poder de tributar do Estado em relação aos tributos, por exemplo, a proibição do confisco, do tráfego de pessoas e de bens, já no tocante toca nte à limitação, em relação aos impostos, tem-se a existência da imunidade i munidade recíproca entre os entes federativos, 34 templos, partidos políticos, entidades sindicais de trabalhadores, trabal hadores, entidades educacionais educacionais e de assistência social, bem como os livros, jornais, periódicos e o papel destinado a sua impr i mpressão. essão. Além dessas imunidades previstas no art. 150 da Constituição, há os
princípios, relacionados relacionad os com os direitos direitos fundamentais, que balizam baliz am o poder de tributar do Estado. São eles: a) princípio da legalidade; b) irretroatividade da
lei tributária; c) princípio da anterioridade da lei tributária (anual ou nonagesimal); d) princípio princípio do livre liv re trânsito de pessoas pes soas e bens em território nacional; e) princípio da isonomia tributária; f ) princípios da capacidade contributiva; g) princípio do não confisco; h) princípios da generalidade, universalidade e progressividade do Imposto de Renda; i) princípio da progressividade dos 33. Cf. Torres, Ricardo Lobo. Os direitos humanos e a tributação: imunidades e isonomia. Rio de
55
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56
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
impostos sobre a propriedade propriedade urbana e rural; ru ral; j) princípio da não cumulatividade do imposto sobre circulação de mercadorias e serviços e imposto sobre produtos industrializados. Sacha Calmon Cal mon entende que que são princípios também que derivam do sistema constitucional: “a) o princípio federativo da uniformidade da tributação federal; b) o princípio princípio do tratamento fiscal fisc al privilegiado privi legiado para as regiões economicamente subdesenvolvidass e para as microempresas: c) o princípio da unidade nacional subdesenvolvida naciona l e do mercado comum nacional; d) o princípio da isonomia entre as pessoas políticas; e) o princípio da anualidade orçamentária, influindo nos impostos periódicos; f) o princípio do devido processo legal nas esferas administrativa e judicial, em matéria fiscal; g) o princípio da inafastabilidade do controle jurisdicional da lei e do ato administ administrativo rativo normativo de caráter c aráter fiscal; f iscal; h) o princípioo do sigilo fiscal, princípi f iscal, bancário ba ncário e profissional”. 35 Destarte, cumpre c umpre ainda acrescentar que, conforme dito, é possível possível a criação de novos limites ao poder de tributar oriundos de tratados, em conformidade com o teor do disposto nos §§ 2 o e 3o do art. 5 o da Constituição de 1988. O princípio da isonomia é garantido em toda a sua extensão pela atual Constituição, constando tanto no caput do do art. 5o: “Todos são iguais iguai s perante a lei, sem distinção de qualquer natureza”, como no inciso I, que asseg assegura ura a igualdade igua ldade entre homens e mulheres nos termos da Constitu C onstituição, ição, ou seja, desde que respeitadas as distinções d istinções levadas leva das a efeito pelo próprio próprio Texto Texto Constitucional, Const itucional, como, por exemplo, exemp lo, a garantia gara ntia de aposentadoria com cinco anos a nos a menos que os homens. Resta vedada qualquer forma de discriminação discrim inação em razão raz ão de sexo, cor, cor, religião, cabendo à lei punir qualquer discriminação atentatória dos direitos e liberdades fundamentais, conforme disposto no inciso XLI do art. 5 o. Inicialmente buscou-se buscou -se assegurar assegu rar a igualdade formal, ou seja, a igualdade igua ldade na lei consistente consistente na vedação de tratamento discriminatório.36 Atualmente visa-se também assegurar a igualdade material, ou seja, “o tratamento uniforme de todos os homens”. 37 Trata-se da igualdade de oportunidade em face dos bens da vida. Em matéria tributária o princípi pri ncípioo da isonomia ganha relevância na medida em que o art. 150, II, dispõe que é vedado à União, aos Estados, ao Distrito 35. Cf. Coêlho, Sacha Calmon Navarro. Comentários à Constituição de 1988: o sistema tributário. Rio de Janeiro: Forense, 1999, p. 168.
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ELSEVIER
SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
Federal e aos Municípios: “ instituir tratamento desigual entre contribuintes que se encontrem em situação equivalente, proibida qualquer distinção em razão de ocupação profissional ou função por eles exercida, independentemente da denominação jurídica dos rendimentos, títulos ou direitos ”.
Desse modo tem-se que que a igualdade assegurada asseg urada pela Constituição Federal é essencial à organização política do Estado Democrático de Direito e atinge diretamente a ordem tributária, pois para sua manutenção faz-se necessário assegurarr ao Estado a arrecadação. Em outras palavras, cabe à sociedade coleassegura tiva e organizada organiz ada prover a receita receita que será utilizada na manutenção ma nutenção de serviços e bens públicos a serem util utilizados izados em prol de toda a comunidade. Nesse sentido, Geraldo Ataliba ensina: Não teria sentido que os cidadãos se reunissem em república, erigissem um estado, outorgassem a si mesmos uma u ma constituição, em termos republicanos, para consagrar instituições que tolerassem ou permitissem, seja de modo direto, seja de modo indireto, a violação da igualdade fundamen fu ndamentamental, tamental, que foi o próprio postulado básico, condicional, condiciona l, da ereção do regime. Que dessem ao estado? Que criaram em rigorosa r igorosa isonomia cidadã? Poderes para serem usados criando privilégios, engendrando desigualações, favorecendo grupos ou pessoas, ou atuando em detrimento det rimento de quem quer que seja. A res pública é de todos e para todos. Os poderes p oderes que de todos recebe devem traduzir-se t raduzir-se em benefícios e encargos iguais para todos os cidadãos. De nada valeria a legalidade se não fosse marcada pela igualdade. igu aldade. (...) (...) A isonomia impõe-se no sistema de direitos, direit os, diante das oportunidades que o estado oferece, seja perante o gozo dos seus serviços, seja no uso dos seus bens, seja em relação ao poder de polícia, seja à vista de outras manifestações administrativas, admini strativas, ou de encargos que o estado pode exigir exigi r aos cidadãos, como o poder de expropriar, de requisitar etc., seja relativamente relativamen te às manifestações tributárias, tributár ias, disciplinares ou outras.38
Ademais, em atenção ao princípio da isonomia decorre o princípio tributário da não discriminação. Frise-se que tal princípio deve ser assegurado rigidamente pelo Estado, sob pena de comprometer sua ordem política política e social. socia l. O princípio da não discriminação aplicada à matéria tributária impede: (i) restrições à liberdade de tráfego tr áfego e (ii) (ii) que os tributos sejam utilizados util izados de forma discriminatória entre estados distintos da federação ou mesmo entre países distintos, assegurando-se, dessa forma, a vedação de diferença tributária em razão da procedência ou destino dos bens ou serviços.
57
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58
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Cumpre-se ressaltar, ainda, que a não discriminação tributária é matéria discutida e regulamentada internacionalmente, vez que no campo da Organização Mundial do Comércio–OMC tal princípio é desdobrado nos princípios princípi os do tratamento trata mento nacional nacional e da nação mais mai s favorecida. Paralelamente, Paralelament e, lembra-se lembra-se que as citadas vedações às discriminações discri minações são alinhadas alin hadas ao princípio princípio da isono isonomia mia para permitir exceções aos países menos desenvolvidos (sistemas gerais de preferências), bem como permitem a existência de subsídios a regiões reg iões menos favorecidas. É o que ocorre, ocor re, por exemplo, nos casos da Superintendência do Desenvolvimento da Amazônia–SUDAM e na Superintendência do Desenvolvimento do Nordeste–SUDENE, com o objetivo de fomentar o desenvolvimento econômico regional no Brasil. Oportuno, ainda, mencionar que o princípio da isonomia acaba por desdobrar-se nos princípios tributários da capacidade contributiva e na progressividade tributária, sendo esses, também, decorrentes lógicos do princípio da proporcionalidade. Registre-se ainda que decorre também do princípio da isonomia dos entes constitucionais a imunidade imunid ade recíproca que “impede a incidência de tributos sobre o patrimônio e a renda dos entes federados”. 39 Nesse diapasão, tem-se a progressividade tributária quando as alíquotas variarem varia rem em razão da alteração da base de cálc cálculo, ulo, tornando o valor da exação progressivamente maior conforme aumentar a base de cá lculo. Como exemplo de enunciado principiológico diretamente vinculado às alíquotas tem-se o princípio da progressividade, aplicável a todos os tributos.40 Assevera Jonatha Jonathan n Barros: progressividade é a forma mais comum de tributação, a regra de desenho da capacidade contributiva em sua potência como resultado do objeto monetário da obrigação tributár ia. Recorda-se que o termo progressividade, aqui, é utilizado no contexto de progressividade de alíquotas e, não, progressiv idade da carga tributária final, infirmando a hipótese de que a progressividade é vinculada ao critério quantitativo e não a sua alíquota. 41
39. Supremo Tribunal Federal. Agravo de Instrumento n o 174.808 174.808-AgR, AgR, Rel. Min. M in. Maurício Corrêa, o julgamento em 11/03/1996, Segunda Segund a Turma, Turma, DJ de 1 /07/1996. 40. Com fundamentos teóricos distintos, além de exceções que serão apresentadas, ver: Rohenkohl, Rohenkohl,
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SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
O Supremo Supremo Tribunal Federal já decidiu que a progressividade de determinados tributos só pode ocorrer quando há autorização explícita da Constituição Federal de 1988, nos seguintes termos: “O imposto previsto no art. 156, II, da Constituição não admite a técnica da progressividade, enquanto ausente autorização auto rização constitucional expressa” expressa”..42 Já em relação ao princípio da capacidade contributiva tem-se que “é a presença de uma riqueza passível de ser tributada, logo, a capacidade contributiva seria um requisito para a tributação. No seu sentido subjetivo, ou relativo, relativ o, dispõe qual parcela dessa riqueza poderá ser tributada em face das condições condiçõ es individuais, indiv iduais, funcio fu ncionando nando como medida para gradação e limitação dos tributos” t ributos”.. Todos esses princípios estão alinhados com a preservação do mínimo existencial e a diminuição das desigualdades regionais e geram as limitações ao poder de tributar, bem como como asseguram assegu ram o princípio da solidariedade constitucionalmente previsto. Outro princípio de extrema relevância diz respeito à irretroatividade irret roatividade da d a lei tributária previsto no art. 150, III, a, do Texto Texto Constitucional, Const itucional, que veda ved a à União, aos Estados, ao Distrito Federal e aos Municípios cobrar tributos em relação a fatos geradores ocorridos antes do início da vigência da lei que os houver instituído ou aumentado. Trata-se Trata-se de uma garantia gara ntia constitucional “instituída “i nstituída em favor dos sujeitos sujeitos passivos da atividade ativ idade estatal no campo da tributação” t ributação”,, 43 oponível pelo contribuinte à ação do Estado. E stado. Nesse sentido entende o Supremo Supremo Tribunal Federal Federa l que referido princípio condiciona condiciona a atividade jurídica jur ídica estatal nas hipóteses expressamente previstas na Constituição: Constitu ição: em ordem a inibir a ação do poder público eventualmente configuradora de restrição gravosa (a) ao status libertatis da pessoa (CF, art. 5 , XL), (b) ao status subjectionais do contribuinte em matéria tributária (CF, art. 150, III, a) e (c) a segurança jurídica no domínio das relações sociais (CF, art. 5 , XXXVI ). Na medida em que a retroprojeção normativa da lei “não” gere e “nem” produza os gravames referidos, nada impede que o Estado edite e prescreva atos normativos com efeito retroativo. As leis, em face do caráter prospectivo de que se revestem, devem, “ordinariamente”, dispor para o futuro. O sistema jurídico jur ídico-const -constituci itucional onal brasi brasileir leiro, o, contudo, “não” assentou assentou,, como post postulado ulado o
o
59
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60
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
absoluto, incondicional e inderrogáv inderrogável el o princ princípio ípio da irretroatividade. irretroativ idade. A questão 44 da retroatividade das leis interpretativas. i nterpretativas.
O princípio da anterioridade, por sua vez, constitui-se na proibição expressa de a União, Estados, Distrito Federal e Municípios cobrarem determinados tributos no mesmo exercício financeiro em que haja sido publicada a lei que os instituiu ou aumentou (art. 150, III, b). Resta também vedada a cobrança de tributos t ributos antes de decorridos noventa dias da data d ata em que haja sido publicada a lei que os instituiu ou aumentou, observado o disposto na alínea b do inciso III do art. 150 da Constituição. Trata-se da regra da noventena. 45 No entanto, cumpre registrar que, em se tratando de revogação de isenção, o tributo pode ser de pronto exigível. Entende E ntende o Supremo Supremo Tribunal Federal Federa l que nesse caso “não há que se observar o princípio da anterioridade, dado que o tributo já é existente”.46 O princípio princípio da vedação do confisco vem esculpid escu lpidoo no art. ar t. 150, inciso IV, IV, do Texto Constitucional, que estabelece a proi proibição bição de utilizar util izar tributo com efeito de confisco. Nesse particula par ticularr, tem-se que o Supremo Supremo Tribunal Tribunal Federal firmou f irmou jurisprudência no no sentido de que o princípi princípioo da vedação ao efeito de confisco também se aplica às multas.47 No caso da cobrança de multas moratórias, ela deve se limitar a desencorajar a elisão fiscal, e para tanto seu valor não pode ser pífio, contudo entende o Supremo Supremo Tribunal Federal que “não pode ter um importe que lhe confira característica confiscatória, inviabilizando inclusive o recolhimento de futuros tributos” tributos”..48 De igual modo, decidiu que “a instituição de alíquotas progressivas para a contribuição previdenciária dos servidores públicos ofende o princípio da vedação de utilização de qualquer tributo com efeito efeito confiscatório”. confiscatório”. 49 O princípio da legalidade vem previsto no inciso II do art. art . 5o da Constituição Federal de 1988. Trata-se de um direito di reito fundamental consisten consistente te no comando
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SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
normativo de que “ninguém será obrigado a fazer ou deixar de fazer senão em virtude de lei”. Ao particular é assegurado fazer tudo aquilo que a lei não proíbe, já a Admi Administraç nistração ão Pública tem que atuar de forma vinculada vinc ulada.. Trata-se Trata-se de um dos alicerces do Estado de Direito na medida em que vincula tanto o Poder Público como como o particular par ticular à obediência à lei. Esclarece José Celso de Mello Filho que o princípio da legalidade é uma limitação constitucional à atuação do Estado e pressupõe “duas noções fundamentais e indispensáveis i ndispensáveis à garantia das liberdades l iberdades públicas: a) a) a supremacia da lei; e b) a reserva da lei”. 50 Ele está a impor uma atuação subordinada à lei formal. Já o princípio princípio da reserva legal “decorre de cláusula constitucional que discrimina matérias cuja normação só pode ser disciplinada, válida e eficazmente, mediante lei formal” formal ”.51 Já a admi administr nistração ação pública é regida pelo princípio da estrita legalidade, conforme dispõe o caput do art. 37 da Constituição, ou seja, só lhe é permitido realizar o que a lei garante. O princípio da legalidade exige que qualquer qua lquer obrigação imposta ao cidadão deva ser instituída inst ituída por meio de lei. Trata-se Trata-se de um princípio constitucional que norteia todos os atos da Administração Pública e vem reforçado reforçado em determinadas áreas do Direito, como o Administrativo, o Penal e o Tributário. Vale dizer que o princípio da estrita legalidade também se aplica à necessidade de que eventuais sanções só possam ser impostas por lei. O Supremo Tribunal Federal já firmou f irmou entendimento no sentido de que causa “ofensa ao princípio princípio da legalidade estrita que disciplina disc iplina não apenas o direito direito de exigir tributo, t ributo, mas também o direito d ireito de punir”. punir”. 52 No Direito Tributário, Tributário, como dito, tendo em vista v ista a relevância da matéria, o Texto Texto Constitucional Const itucional reforça o princípio da legal legalidade idade para a criação e majoração de tributos ao dispor em seu art.1 ar t.150, 50, inc. I, in verbis, que:
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62
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
ser feita por meio de lei. Todavia, Todavia, o princípi princípioo da legalidade lega lidade exige uma u ma ordem jurídica mais justa. Nesse particular, part icular, constitui-se em uma expressão do princípio geral da legalidade que rege toda a Administração Pública e que deriva da própria noção de Estado de Direito, visando visa ndo garantir também ta mbém o princípio da segurança jurídica. No Direito Tributário, o princípio da legalidade e o princípio da segurança jurídica assumem peculiar relevância, na medida em que se exige a reserva absoluta de lei formal para a criação, majoração, cobrança e fiscalização de tributos. 53 O princípio da legalidade tem o condão de criar um direito público sub jetivo ao cidadão de exigir que a criação ou aumento de qualquer qua lquer tributo só possa ocorrer por lei aprovada pelos representantes do povo eleitos pelo voto direto, secreto e universal. u niversal. Todos Todos os demais dema is atos estão excluídos. 54 No Direito Tributário vige o princípi princípioo da reserva reser va da lei formal, que consiste em uma verdadeira garantia dos particulares particula res em face das intervenções do do Estado. Afirma Alberto Xavier que: Se o princípio da preeminência preeminênc ia da lei representa muito mais a defesa da própria ideia de generalidade – da volunté générale – numa fase de evolução do poder administrativo concebido essencialmente como ampla esfera de autonomia ou mero âmbito de licitude, que a lei se limitava li mitava exteriormente a demarcar, já o princípio princ ípio da reserva a lei desempenha basicamente uma função de garantia dos particulares contra as intervenções do poder. Isto mesmo o revela a gênese do referido princípio que, tendo nascido no Direito Tributário, veio a alastrar para o Direito Penal e para todas as atividades administrativas, como a imprensa, a polícia, a emigração, que constituem as mais visíveis de todas as intervenções diretas (unmittelbarer Eingriffe) na esfera dos particulares. 55
O princípio da reserva de lei formal impõe o dever de a Administração Pública pautar toda sua conduta conduta na mais estrita observância observ ância da lei. Esse passa a ser pressuposto pressuposto necessário de toda atividade administrativa. administ rativa. A Constituição
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ELSEVIER
SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
representantes eleitos pelo povo. Prestigia-se desse modo o princípio da separepresentantes ração dos poderes, na medida em que os tributos não poderão ser instituídos inst ituídos ou aumentados por ato exclusivo do Poder Executivo ou do Poder Judiciário, mas somente com autorização, autorização, por meio da prom promulgação ulgação de uma lei, oriunda do Poder Legislativo. Há uma vinculação, vi nculação, portanto, do Poder Executivo e do Poder Judiciário Judiciário às diretrizes diret rizes normativas impostas pelo Poder Legislativo em matéria tributária. 56 Já o princípio da legalidade, como reserva formal, diz respeito à indispensabilidade de lei para instituir inst ituir ou majorar tributo. E o princípio princípio da legalidade como reserva reserv a absoluta implica a necessidade de a lei conter todos os elementos do tipo tributário. O art. ar t. 97 do Código C ódigo Tributário Tributário Nacional estabelece , in verbis: Art. 97. Somente a lei pode estabelecer: I- a instituição de tributos, ou a sua extinção; II- a majoração majoração de tributos, ou ou sua redução redução,, ressalvado ressalvado o disposto nos arts. 21, 21, 26, 39, 57 e 65; III- a definição do fato gerador gerador da obrigação tributár tributária ia principal, ressalvado o disposto disposto no inciso I do § 3o do art. 52, e do sujeito passivo; IV- a fixação de alíquota alíquota do tributo e da sua base de cálculo, cálculo, ressalvado ressalvado o disposto nos arts. 21, 26, 39, 57 e 65.
Depreende-se do conteúdo dos §§ 1o e 2o do referido ar artigo tigo que se equipara à majoração do tributo a modificação de sua base de cálculo que importe em torná-lo mais oneroso. Contudo, não é majoração de tributo, para os fins do disposto no inciso II do art. 97 do Código Tributário Tributário Nacional, a mera atualiatual ização do valor monetário da respectiva base de cálculo. A Constituição Federal de 1988 prevê a criação ou majoração majoração dos tributos por meio de lei complementar, complementar, tais como o empréstimo compulsório compulsór io e o imposto residual. O art. 148 da atual Constituição é enfático ao estabelecer:
63
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64
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
medidas provisórias são atos do Poder Executivo, com força de lei, editados quando presentes dois pressupostos, quais sejam, relevância e urgência. Elas devem ser submetidas de imediato ao Congresso C ongresso Nacional, que deve deliberar sobre sua conversão em lei. Têm um prazo de duração de sessenta dias prorrogável uma vez por igual período, perdendo sua eficácia, desde a edição, se não forem convertidas em lei no prazo constitucional (cento e vinte dias). No entanto, deve o Congresso Nacional no prazo praz o de 60 dias – da rejeição ou perda de eficácia da medida provisória – editar decreto legislativo disciplinando as relações jurídicas dela decorrentes. No caso de não edição do decreto legislativo as relações jurídicas constituídas e decorrentes de atos praticados durante sua vigência conservar-se-ão por por ela regidas. 57 No tocante à possibilidade de medida med ida provisória criar ou majorar tributo, tr ibuto, a Constituição de 1988 é enfática ao estabelecer em seu art. 62, § 2o, que: Medida Provisória que implique instituição ou majoração majoração de impostos, exceto “ Medida os previstos nos arts. 153, I, II, IV, V e 154, II, só produzirá efeitos no exercício financeiro finance iro seguinte seg uinte se houver sido s ido convertida em lei até o último dia daquele d aquele em que foi editada .”
Portanto, os impostos sobre importação, sobre exportação, export ação, sobre produtos industrializados, industrial izados, sobre operações de créditos, câmbio e seguro, ou relativas a títulos ou valores mobiliários e o imposto na iminência ou no caso de guerra externa e impostos i mpostos extraordinários podem ser criados ou majorados majorados por medida provisória que terá eficácia imediata, ou seja, não serão submetidos ao princípio da anterioridade. Para todos os demais impostos i mpostos criados por medida provisória será exigida a submissão submiss ão ao princípio princípio da anterioridade sob pena de declaração de sua inconstitucionalidade. Nesse particular part icular o Texto Constitucional é enfático ao estabelecer que a medida provisória só produzirá efeitos no exercício financeiro fina nceiro seguinte se houver sido convertida convertida em lei até o último últi mo dia daquele
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ELSEVIER
SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
O princípio da tipicidade tributária tem a sua origem no direito alemão, sendo uma decorrência do próprio princípio da legalidade. Muitas vezes confundem-se esses dois princípios devido a suas semelhanças. semel hanças. Tal princípio princípio exige que a “lei delimite todos os elementos necessários para a instituição ou majoração de tributos de modo a proteger os cidadãos dos desmandos e do arbítrio do Poder Executivo”. 58 Explica Alberto Xavier, 59 que se trata de um instrumento instru mento de defesa defesa dos cidadãos e que se fundamenta fu ndamenta no brocardo brocardo nullum tributum sine lege, do mesmo modo que ocorre no Direito Penal. Penal. Constitui-se em um reflexo do princípio da legalidade e da reserva absoluta de lei em matéria tributária, tr ibutária, pois somente a lei pode dispor sobre os tipos tributários. Veda-se Veda-se qualquer qua lquer possibilidade de criação de tributos por meio de costumes ou regulamentos. Esclarece Celso Bastos: (...) É necessário que se trate de lei que atenda o que alguns consideram um novo princípio, o da tipicidade tributária. Isto signi fica que a lei há de: de: delinear o fato cuja ocorrência fará surgir o dever de pagar o tributo ( hipótese de incidência);; estabelecer a base de cálculo, isto é, aspecto mensurável da hipótese dência) de incidência sobre o qual incidirá a al íquota (que (que também deverá vir prevista); prev ista); além de indicar o sujeito passivo (normalmente sujeito sujeito ativo é a pessoa p essoa jurídica de direito público que institui o tributo).60
O princípio da tipicidade exige que a lei delineie o fato cuja ocorrência
65
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66
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Destarte, há outras áreas á reas do Direito que não admitem o tipo aberto, como o Direito Tributár Tributário, io, tendo em vista a necessidade de observância observâ ncia do princípio de segurança jurídica. Nessa seara deve-se fazer uso do tipo cerrado, que, ao contrário do tipo aberto, “exige que a lei contenha de maneira minuciosa e exaustiva todos os elementos do tipo tributário, bem como os seus t raços característicos”.. O tipo cerrado impõe terísticos” i mpõe a subsunção do fato à norma jurídica. Nesse particular o caso concreto deve corresponder a todos os elementos previstos na lei, do contrário a norma não poderá incidir i ncidir no fato em tela. O tipo cerrado é exigível em matéria tributária levando-se em consideração a necessidade de se atribuir maior segurança seg urança e certeza cer teza ao contribuinte em face do poder de tributar do Estado.
3.5. Princípio da proporcionalidade
D
eve-se conciliar o poder de tributar do Estado com a garantia gara ntia dos direitos
fundamentais. No entanto, tal mister não é dos mais fáceis. Para tanto se deve fazer uso do princípio da proporcionalidade, também denominado “princípio dos princípios”, 62 que visa adaptar normas e valores em conflito no Texto Texto Constitucional, evitando e vitando que se excluam totalmente. Nesse sentido, na hipótese de dois princípios apresentarem-se aparentemente antagônicos, deverão harmonizar-se, abdicando da sua pretensão de serem aplicados de
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ELSEVIER
SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
direitos individuais. Nos Estados Unidos é conhecido como razoabilidade e decorre da cláusula due process of law. 65 A despeito de não estar expressamente previsto no Texto Constitucional, seu fundamento pode residir tanto no próprio princípio princíp io da isonomia como no Estado E stado Democrático de Direito ou no devido dev ido processo legal. O princípio da proporcionalidade proporcionalidade é dividido div idido em três subprincípios, quais sejam, conformidade ou adequação dos meios, necessidade ou exigibilidade dos meios empregados e proporcionalidade proporcionalidade em sentido estrito (razoabilidade) (razoa bilidade).. O subprincípio da conformidade ou da adequação dos meios impõe ao intérprete o dever de verificar, no caso em análise, se o meio empregado é apropriado apro priado para alcançar a final finalidade idade almejada. Já o subprincípio, subprincípio, qual seja, o da necessidade ou exigibilidade, consiste em saber se o meio escolhido não excede os limites indispensáveis i ndispensáveis à preservação preservação do objetivo a ser alcançado. a lcançado. Busca-se, dentre os meios capazes de solucionar o conflito, conf lito, o mais suave, su ave, ou seja, aquele que menos agrida o outro direito. Por fim, o subprincípio subprincípio da propo proporcionalidade rcionalidade em sentido estrito ou razoabilidade exige que o resultado alcançado deve ser proporcio prop orcional nal ao meio utilizado. util izado. Para Celso Ribeiro Bastos, diante de um conflito de princípios é imprescindível analisar anal isar qual qua l o valor preeminente, contudo contudo “não se pode afirmar afirma r que exista uma u ma escala de valores v alores objetivamente definida”. definida”. 66 Frise-se que apenas no
67
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68
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
de um princípio só pode ocorrer em razão das peculiaridades peculia ridades do caso concreto e não de maneira abstrata e geral. 69 É impossível a adoção de um critério de solução de conflitos que seja válido abstratamente, 70 pois deve-se preservar o núcleo essencial do princípio. princípio. Tendo em vista sua relatividade relativ idade e abstratividade, abstrativ idade, os princípios e os direitos fundamentais não podem pretender ser empregados de forma absoluta em toda e qualquer hipótese. Isso decorre do fato de que a aplicação absoluta de um princípio ou um direito fundamental que cont ém em si um valor acaba por infringir um outro valor, quando se trata de possível conflito entre dois princípios. A esse respeito elucida Willis Santiago: “(...) Não há princípio do qual se possa pretender seja acatado de forma absoluta em toda e qualquer hipótese, pois uma tal obediência unilateral e irrestrita a uma determinada pauta valorativa – digamos individual – termina por infringir infri ngir uma outra – por exemplo, coletiva.”71 O limite de um princípi princípioo ou de um direito fundamental fu ndamental é encontrável encontrável em outro princípio princípio ou direito fundamen funda mental. tal. A dificuldade dif iculdade reside em definir o ponto exato a partir do qual aquele princípio princípio ou direito fundamental não pode mais ser adotado na sua totalidade. Segundo Gomes Canotilho, no: caso de conflito conf lito entre princípios, princ ípios, estes podem ser objecto de ponderação, de harmonização, pois eles contêm apenas “exigências” ou “standarts” que em primeira
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ELSEVIER
SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
ambos os bens jurídicos. Nesse particular particu lar “proporcio “proporcionalidade nalidade significa, signif ica, neste contexto, uma relação entre duas magnitudes variáveis, va riáveis, concretamente, aquela que melhor responda responda a dita tarefa ta refa de optimização, não pois uma u ma relação entre um ‘objetivo’ constante e uno ou ‘meios’ variáveis”. 73 O princípio da proporcionalidade determina que se estabeleça uma correspondência entre o fim a ser alcançado por uma disposição normativa e o meio a ser empregado, empregado, que deve ser juridicamente juridica mente o melhor possível, ou, ainda, o menos gravoso.74 Referido princípio vem sendo aplicado pelo Supremo Tribuna Tribunall Federal Federa l em matéria tributária, precipuamente precipuamente para vedar o efeito confiscatório de alguns algu ns tributos. Desse modo tem afastado majorações de tributos que configuram violações aos direitos fundamentais, nos seguintes termos: Tributação e ofensa ofensa ao princípio da proporcionalidade. proporcional idade. O Poder Público, especialmente em sede de tributação, não pode agir agi r imoderadamente, imoderadamente, pois a atividade estatal acha-se essencialmente condicionada pelo princípio da razoabilidade, que traduz limitação material à ação normativa do Poder Legi slativo. O Estado não pode legislar abusivamente. A atividade legislativa e stá necessariamente sujeita sujei ta à rígida r ígida observância de diretriz diretr iz fundamental, que, encontrando suporte suporte teórico no princípio da proporcionalidade, veda os excessos normativos e as prescrições irrazoáveis do Poder Público. O princípio da proporcionalidade, nesse contexto, acha-se vocacionado vocacionado a inibir ini bir e a neutralizar neutral izar os abusos do Poder
69
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70
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
proporcionalidade que “se qualifica como verdadeiro parâmetro de aferição da constitucionalidade material dos atos estatais”.76
3.6. Considerações finais
E
síntese, tem-se que os direitos e garantias fundamentais foram amplamente assegurados no Texto Constitucional, que deu especial ênfase a sua proteção. proteção. No entanto, ao se assegurar assegura r expressamente um amplo rol desses direitos, tem-se que o Estado necessita de recursos para efetivar efetiva r e implementar implementar tais direitos, principalmente os direitos sociais. Nesse particular, para implementar e desenvolver as políticas públicas garantidoras de direitos di reitos fundamentais, fundamentais , bem como para a própria manutenmanutenção do Estado, são necessários recursos oriundos da cobrança de tributos. Tem-se que, por meio do pagamento de tributos, os cidadãos c idadãos podem exigir exig ir do Estado a garantia e efetivação dos direitos fundamentais. Há um dever m
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ELSEVIER
SAMANT HA R. MEYER-PFLUG | MARIANA B. BAETA NEVES
poder de Estado nessa seara. sea ra. A aplicação do princípio pri ncípio da proporcionalidade proporcionalidade se afigura afigu ra como um instrumen instru mento to valioso no combate a eventuais abusos do Estado no poder de tributar, sendo amplamente empregado pelo Poder Judiciário, precipuamente pelo Supremo Tribunal Federal. Constitui-se, portanto, em valioso instru instrumento mento garantidor dos direitos fundamentais fu ndamentais em face do poder de tributar do Estado.
Referências ATALIBA, Geraldo. Instituições de Direito Público e República . São Paulo: Mimeografada, 1984. f undamentos de BARROSO, Luís Roberto. Interpretação e aplicação da Constituição: fundamentos uma dogmática constitucional transformadora . São Paulo: Saraiva, 1996. BARROS, Suzana Toledo de. O Princípio da Proporcionalidade e o Controle de Constitucionalidade Constituciona lidade das Leis Restritivas Restr itivas de Direitos Fundamentais. Brasília: Ed.
71
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72
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Tributário. io. DOLACIO, Yonne. DOLACIO, Yonne. Princípio Pri ncípio da legalidade legal idade e tipicidade. tipicid ade. In: Curso de Direito Tributár 8. ed. São Paulo: Saraiva, 2001. DOMINGO, Tomás de. Conflictos entre derechos fundamentales? In : Cuadernos y Debates, n. 116, Madrid: Centro de Estudios Políticos y Constitucionales, 2001. tr ibunal constitucioENTERRÍA, ENTERR ÍA, Eduardo Garcia. La Constitución como norma y el tribunal nal. 3. ed. Madrid: Editorial Civitas, 1985. GRECO, Marco Aurélio. Solidariedade Social e Tributação. In: Solidariedade social e tributação. tr ibutação. São Paulo: Dialética, 2005. GUERRA FILHO FILHO,, Willis Santiago. Processo Constitucional e Direitos Fundamentais . 2. ed. São Paulo: Celso Bastos Editor, Publicação do Instituto Brasileiro de Direito Constitucional, 2001. Constituição ão. Trad. HESSE, Konrad. A força normativa da Constituiç Trad. Gilmar Gil mar Ferreira Mendes, Porto Alegre: Sergio Antonio Fabris Editor, 1991. 1991. Escritos de derecho constitucional. Madrid: Centro de Estudios Constitucionales, Constitucionales,
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ELSEVIER
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SILVA. José Afonso da. Curso de Direito Constitucional positivo. 24. ed. São Paulo: Malheiros, 2005. TORCOL, TORCO L, Silvie. Silv ie. Les mutations du constitutionnalisme à l´épreuve de la construction européenne. Tese Tese de doutorado defendida em 12/1 12/12/2002 2/2002 perante pera nte a Faculdade de Direito da Universidade de Toulon et du Var, Lille, A.N.R.T. TORRES, Ricardo R icardo Lobo. Os direitos humanos e a tributação: imunidades e isonomia. Rio de Janeiro: Renovar, 1995. VITA, Jonathan Barros. Valoração aduaneira e preços de transferência: pontos de conexão e distinções sistêmico-aplicativas . Tese (doutorado em Direito). Faculdade de Direito, PUC, São Paulo, 2010. XAVIER, XA VIER, Alberto. Os Princípios da legalidade e da tipicidade da tributação . São Paulo: Revista dos Tribunais, 1978.
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4 A C I DA DA N I A T R I B U TÁ TÁR R I A: DE SUJEITO PASSIVO A S U J E I T O AT ATII V O DIOGO LEITE DE CAMPOS
SUMÁR IO: 4.1. O problema da cidadania fiscal 4.2. O sujeito passivo 4.2.1. Respeito
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E outros questionam se um Estado pode ter sua soberania limitada pelo sistema fiscal fisc al que criou. cr iou. Pressupondo-se que todos todos os bens dos cidadãos estão à disposição do Estado, E stado, que recolherá os que quiser, quiser, segundo segu ndo normas de Direito fiscall que, bem vistas as fisca a s coisas, não serão mais do que procedimentos de apropriação, sendo o exercí exercício cio do poder legislativo legislativo fiscal uma limitação, temporária embora, a esse poder. No tempo que decorreu desde o século XVIII, XV III, os autores têm-se comprazido
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4.2. O sujeito sujeito passivo 4.2.1. Respeito pela propriedade
pela análise aná lise do direito de propriedade propriedade – conservação conservaç ão dos bens e dos seus frutos e direito de deles dispor – como limite ao imposto. Considerou-se (para tratar dos aspectos que não têm só relevo histórico) que o direito de tributar deve ceder perante per ante o direito de propriedade dos cidadãos, quando não se verificar um interesse geral forte e inequívoco.
C
omeçou-se
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O discurso subsequente limitou-se a assentar na autotributação: a liberdade consistiria consistir ia em o cidadão só estar submetido submet ido à lei. Mas o cidadão, ao ver a lei violada na sua aplicação, deveria poder recorrer; depois, como a aplicação da lei não é necessariamente correta, haveria que que afastar afasta r as sanções privativas da liberdade. Continuamos numa perspectiva da cidadania como sujeição. O cidadão/ contribuinte é um mero sujeito passivo. Está submetido à lei positiva cujo
conteúdoo não pode discutir. conteúd disc utir. Limita-se a poder – em princípio pr incípio – discutir a sua
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Sendo a única liberdade do contribuinte a de pagar os impostos criados por lei. Mas oferece-se ao contribuinte uma honra, a da cidadania. O pagar impostos representa representa uma participação part icipação ativa na vida da comunidade e do Estado; uma particular dignidade. Pagar impostos é honroso por isso e por significar uma contribuição para o bem geral. Quem não pagar os impostos que devia, bem como o que não cumprir o seu dever de serviço militar, não é bom cidadão.
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Contudo, esse desígnio desígn io defrontou-se sempre sempre com a larga discricionariedade discr icionariedade soberano em do soberano em matéria dos impostos. Desde logo, por o poder político ter
sobretudo uma base financeira de que a classe política nunca se quis separar. Depois, por um certo cer to desengano perante pera nte os impostos em que se vê sempre – e se aceita como natural – uma margem de expropriação arbitrária. Também porque o imposto é só questão de dinheiro dinhei ro e aparentemente não de direitos fundamentais.
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4.3. O sujeito ativo
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84
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
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ELSEVIER
DIOGO LEITE DE CAMPOS
tende a dominar os mais próximos (tal como o Senhor da Île-de-France, no
85
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ELSEVIER
HUGO DE BRITO MACHA DO SEGUNDO
7.6. Confisco e mínimo existencial do que se afirmou af irmou ao longo do item anterior anter ior,, o art. ar t. 150, IV, IV, da CF/88 pode ser associado àqueles tributos muito elevados, cobrados de quem possui renda e patrimônio significativos. Daí por que, quando se cogita de confisco, sempre se pensa em alíquotas, procurando-se um número (35%?, 50%?)) a partir 50%? par tir do qual qua l a norma constitucional proibiria a tributação. Mas essa associação não é inteiramente inteira mente adequada. adequada. A rigor, rigor, a vedação ao tributo t ributo confiscatório pode ser vista como explicitaex plicitação, a rigor desnecessária, dos limites à fixação do montante dos tributos (e, para o STF ST F, com os devidos dev idos ajustes, das multas – ver item 7.3, 7.3, anteriormente), limites que são compostos, é certo, pelas normas que garantem gar antem a propriedade e a livre-iniciativa, mas também por outras, como aquelas relacionadas à vida, à subsistência digna etc. Privado dos recursos que lhe confiram confira m o suprimento dessas necessidades básicas, o cidadão não tem capacidade econômica para contribuir com o custeio c usteio do Estado (CF/88, (CF/88, art. ar t. 145, § 1 o), sendo confiscatório, confisc atório, por igual, exigir-lhe qualquer tributo, ainda que por alíquota não muito elevada. Em uma análise interna do sistema jurídico brasileiro, o dever do Estado de respeitar o mínimo mín imo existencial, no âmbito tributário, decorre, por exemplo, dos art. 1o, III, 3o, I, III e IV, 5 o, caput , 6o, caput , e 145, § 1o, da CF/88. E desse dever decorre, por exemplo, a necessidade de se concederem certas certa s isenções, de se reconhecer o direito a algumas algu mas deduções para fins fi ns de imposto de renda etc. Em uma análise anál ise externa, não concentrada nas normas postas, mas na razão de ser delas, chegar-se-á à mesma conclusão, a confir confirmar mar o sentido e orientar a interpretação do direito positivo. Isso porque, para que se alcance, a lcance, no plano concreto, uma justiça possível, é preciso que se implante ambiente democrático, que permita a elaboração de um direito di reito positivo positivo que se aproxime, tanto quanto possível, do direito que aquelas pessoas regidas por ele consideram ideal. idea l. Mas, para que haja democracia, que envolve a participação part icipação do povo, é preciso que se assegurem amplas a mplas liberdades para todos, o que envolve envolve não apenas a absten abstenção ção estatal, mas ações destinadas a garantir a existência dos meios meios necessários a que se façam as escolhas. 7 Para o atendimento de tais premissas, é essencial uma tributação que respeite a liberdade de iniciativa em face da qual uns poderão legitimamente ganhar mais ma is que outros, em função de seus próprios méritos e
D
iante
119
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120 12 0
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
esforços, mas que permita ao Poder Público assegurar iguais oportunidades para todos, por meio de recursos obtidos obt idos precipuamente precipuamente dos que ganham ganha m mais, 8 objetivos que seriam frontalmente contrariados por uma tributação pesada justamente sobre sobre os de situação menos menos favorecida. favorecida. 9
7.7. Isonomia, mínimo existencial e confisco item anterior anterior foram feitas algumas alg umas remissões à isono isonomia, mia, à necessidade de se atribuir o mesmo tratamento a pessoas que estejam em situação equivalente, com associação dessas ideias às normas que cuidam da vedação ao confisco e da tributação t ributação conforme a capacidade contributiva. contributiva. A igualdade, igua ldade, com efeito, se relaciona com as demais normas constantes do ordenamento, mas isso precisa ser esclarecido de forma mais detida. 10 É frequentemente frequentemente afirmado, afi rmado, quando se examina o princípio pri ncípio da igualdade, com amparo em Aristóteles, Dugüit e Ruy Barbosa, que a verdadeira igualdade consiste em tratar igual ig ualmente mente os iguais, iguais , e desigualmente desigual mente os desiguais, na medida em que se desigualam. desiguala m. Em matéria tributária, tr ibutária, essa ideia se acha contida no art. 150, II, da CF/88, que proíbe a atribuição de tratamento tributário diferente a contribuintes contribuintes que estejam esteja m em situação equivalente. equiva lente. Essa afirmação, contudo, bem entendida, é vazia, e, sozinha, não complementada com algum conteúdo, não diz absolutamente nada. Com efeito, a igualdade é um princípio vazio, não no sentido de que seja desimportante ou inócuo, mas no de que deve ser preenchido pelas demais disposições do ordenamento. De fato, não existem pessoas iguais, iguais , em tudo. Todos Todos são iguais, iguais , em alguma alg uma coisa. E desiguais, em muitas outras. Entre os estudantes em uma sala, todos são diferentes. Mas há os que torcem pelo mesmo time. Há os que têm a mesma orientação sexual, os que têm o mesmo peso, a mesma religião, a mesma cor
N
o
8. Se chega a essa mesma conclusão conclusão partindo do princ princípio ípio da diferença diferen ça , de John Rawls (Rawls, John. Uma teoria da justiça. Tradução de Jussara Simões. São Paulo: Mar tins Fontes, 2008, p. 73). Para uma abordagem do tema da justiça e de suas sua s relações com a tributação, ver Machado Se gundo, Hugo de Brito. Fundamentos do direito . São Paulo: Atlas, 2010, p. 196 e s. 9. “[t [t]axes ]axes are the principal mechanism through which government plays this distributive role. It collects money in taxes at progressive progre ssive rates so that the rich pay a higher percentage perce ntage of their income or wealth than the poor, and it uses the money it collects to finance a variety of programs that provide unemployment
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ELSEVIER
HUGO DE BRITO MACHA DO SEGUNDO
de cabelo... São infinitos os critérios em face dos quais duas ou mais pessoas podem ser comparadas, para que se afira se, à luz daquele critério, são iguais ou não. Aliás, as normas jurídicas são produto da valoração de fatos, e por isso mesmo através delas se procura evitar que alguns fatos aconteçam, do mesmo modo como se tenta fazer com que outros venham a acontecer. Algumas Algu mas condutas condutas são premiadas, outras castigadas, castigada s, a outras se é indiferente... indiferente... Tratá-las todas igualmente seria incompatível com a própria ideia de Direito e de disciplinamento jurídico. O primeiro problema, portanto, que antecede a aplicação do princípio da igualdade, reside na identificação do critério ou da medida de comparação que se vai utilizar.11 Igual ou desigual em quê? Mas não só. A definição do critério não pode ser vista de forma divorciada de outra questão, relativa a saber para que ele será levado em conta. A ideia é premiar em função do que alguém possui de desigual (v.g., maior mérito)? mérito)? Punir Pun ir (v.g., presença de dolo dolo)? )? O tratamento desigual deve ter por objetivo promover promover finalidade fina lidade prestigiada ou não vedada pelo texto constitucional, e o critério de desigualdade eleito deve guardar relação direta com isso.12 Em suma, é preciso perquirir para que se faz a diferenciação. Toda diferenciação é feita como um meio para se atingir um fim, sendo necessário, para que seja válida, tanto ta nto que seja a diferenciação um meio adequado, adequado, necessário e proporcional proporci onal em sentido estrito para atender esse fim, f im, como que esse fim fi m seja constitucionalmente determinado, facultado ou não vedado, vale dizer, não contrário a outros fins igualmente previstos constitucionalmente. No âmbito tributário, a capacidade econômica econômica do contribuinte é o principal critério de discriminação a ser usado, us ado, quando se cogita de tratar igualmente igua lmente os iguais, e desigualmente os desiguais. Esse é o motivo, aliás, pelo qual às vezes se associa ou mesmo confunde, em matéria tributária, tributár ia, igualdade e capacidade c apacidade contributiva. A rigor, porém, a última é um dos critérios a serem utilizados na aplicação da primeira, primeir a, de sorte a justificar, justif icar, por exemplo, exemplo, que o sujeito que recebe salário de R$ 20.000,00 seja devedor de maior quantia de imposto de renda que aquele cuja remuneração remuneração é R$ 2.000,0 2 .000,00. 0. 11. É o que Celso Antônio Bandeira de Mello identifica como critério de descrimen. Cf. Mello. Celso Antônio Bandeira de. Conteúdo jurídico do princípio da igualdade. 3. ed. São Paulo: Pau lo: Malheiros, Malhei ros, 1993, p. 37. 37.
121
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12 2
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
Nessa ordem de ideias, a utilização util ização da capacidade c apacidade contributiva contributiva como critério para a aplicação do princípio da igualdade suscita a questão de saber se o tributo deve, no caso dos impostos i mpostos (e (e das contribuições que nesse aspecto aspec to a eles se assemelham), as semelham), ser fixo, fi xo, proporcional proporcional ou progressivo. O tributo fixo, ou devido por valores fixos e predeterminados, pode ser admitido quando o fato que justifica just ifica a sua exigência não está relacionado com a capacidade contributiva contributiva de quem o pratica. É o caso da taxa ta xa pela expedição de um passaporte, cujo montante deve corresponder, corresponder, em termos aproximados, ao custo da atividade que lhe dá causa. Aliás, quanto às taxas, e às contribuições de melhoria, a capacidade contributiva não deve ser critério c ritério decisivo, sob pena, aliás, de se estar diante de imposto disfarçado, 13 pois são estes que devem ser graduados conforme a capacidade econômica revelada pelo contribuinte. Em relação a taxas e contribuições de melhoria, melhoria, o critério de discriminação discri minação adequado parece ser o grau de utilização utilizaç ão do serv serviço, iço, no caso das primeiras, e da valorização valorizaç ão imobiliária14 decorrente da obra pública, pública, no caso das últimas. últi mas. Mas a capacidade contributiva, ainda assim, deve ser levada em consideração, não para que o tributo seja graduado por ela, mas para que, diante de sua total ausência, não se exija o tributo em sacrifício ao mínimo existencial do contribuinte e, no caso das taxas, em desfavor também de seu acesso a um serviço público essencial. 15 Em relação aos impostos, estes podem ser proporci proporcionais onais ou progressivos. No primeiro caso, seu pagamento implica a subtração sempre da mesma procontribuinte. Maior riqueza, maior tributo tr ibuto,, mas porção da riqueza revelada pelo contribuinte. sempre na mesma proporção. No segundo caso, a proporção representada pelo tributo aumenta, conforme aumenta a base de cálculo cálc ulo (ou, excepcionalmente, excepcionalmente, outro critério, como o tempo tempo ou o grau de não utilização de um u m imóvel rural, por exemplo) exemplo).. 13. “A base de cálculo da taxa, ta xa, consistindo em remuneração ou contraprestação de serviço público, deve guardar per tinência com a natureza do seu fato gerador, gerador, não podendo ser diversa do seu pressuposto. O seu valor só pode ser fixado com base no custo do serv iço, sob pena de ficar desnaturada. desnaturada . Os precedentes jurisprudenciais, com o sonido da doutrina, evidenciam que a taxa de importação não pode ter como base de cálculo o valor da guia de importação, que espelha a própria expressão do Imposto de Importação dev ido (Decreto-lei no 37 37,, de 1996, ar t. 2 o)”. (STJ, 1a T., REsp 61.086-9-ES, Rel. Min. Milton Pereira, j. em 27/09/1995, v. u., DJ de 23/10/1995, p. 35.623). 14. No caso da contribuição de melhoria, até se pode dizer que a valorização imobiliá ria representa, em alguma medida, manifestação de capacidade contributiva, o que é verdade. Mas não se pode
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ELSEVIER
HUGO DE BRITO MACHA DO SEGUNDO
Nessa ordem de ideias, se em relação às taxas parece mais coerente com a isonomia a sua exigência por quantias fixas, em relação aos impostos e às contribuições parece coerente o estabelecimento de alíquotas proporcionais, no caso dos que oneram o consumo, e de alíquotas progressivas, no caso dos que oneram patrimônio e renda. A tributação proporcional do consumo se explica pela impossibilidade i mpossibilidade de se aferir, de forma direta, diret a, a capacidade contributiva do consumidor. E mesmo se se considerar que a capacidade contributiva a ser aferida é a do vendedor, e não a do consumidor, o fato de ter havido maior volume de vendas não significa, por si só, maior capacidade contributiva. Ao contrário, no caso de um maior volume, a margem de lucro tende a ser menor menor,, pelo que uma tributação progressivamente maior seria inadequada para a realização do princípio da capacidade contributiva: representaria custo tanto ta nto maior quanto menor menor fosse o ganho do contribuinte em cada venda realizada. De rigor, em relação ao consumo, justifica-se a seletividade, selet ividade, assim assi m entendido o estabelecimento de alíquotas a líquotas diferentes para produt produtos os diferentes, procedendo-se a diferenciações fundadas tanto na capacidade contributiva, que de forma indireta é revelada no consumo (justificando-se, com isso, menor ônus para os itens da cesta básica e maior ônus para itens de luxo), como em outros princípios como os relacionados à proteção do meio ambiente, à ordem econômica, à redução das desigualdades regionais etc. Em relação ao patrimônio e à renda, porém, a progressividade (e não a mera tributação proporcional, por uma mesma alíquota a líquota)) parece mais coerente com uma tributação isonômica, à luz da capacidade contributiva, em face da chamada utilidade util idade marginal margina l da riqueza. Para Par a quem possui muito muito pouco, qualquer importância que se exigir, exigi r, a título de tributo, fará muita falta. Para quem possui muito, uma tributação proporcionalmente proporcionalmente bem maior retiraria retira ria parcela de patrimônio que, conquanto conquanto grande, gra nde, não faria a mesma falta para a satisfação das necessidades do contribuinte. Para tributá-los de forma igual, tomando a capacidade contributiva por critério, não se pode exigir de ambos, do rico e do pobre, o mesmo percentual. Um exemplo bem ilustra o que se está a dizer. Imagine-se, por hipótese, lat tax : altera-se a alíquota que se institua no Brasil um f flat al íquota do imposto de renda, renda,
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D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
imposto, o mesmo percentual percentual pago por um diretor de uma grande gr ande empresa que recebesse R$ 50.000,00. Ocorre que que os R$ 54,00 para o assalariado assalar iado fariam falta incrivelmente maior que os R$ 5.000,0 5.000,000 para o diretor de empresa. Sem os R$ 54,00 o assalariado assa lariado ficaria fica ria talvez sem ter como pagar seu consumo de energia energia elétrica, ou a compra de alimentos necessários à sua sobrevivência, enquanto o executivo, com os R$ 45.000,00 que lhe restariam resta riam depois da tributação, teria como atender a todas as suas necessidades com a mesma folga e conforto. E note-se: quanto maior a renda, menor a utilidade que ela traz para quem a acumula. Em um salário mensal de R$ 100.000,00, ainda dentro do mesmo lat tax retiraria R$ 10.000,00, quantia proporcionalmente igual exemplo, o f flat à paga pelos outros dois contribuintes citados, mas que, neste caso, faria falta ainda menor. Diante dessas premissas, se a renda é menos útil na medida em que se acumula, não fazem o mesmo sacrifício os contribuintes que pagam sempre o mesmo percentual, ou a mesma proporção dela. Sendo igual igua l o percentual, o sacrifício é tanto ta nto maior quanto menor menor a renda tributada. Daí por que a alíquota, para tratar com igualdade os contribuintes, à luz da capacidade contributiva por eles revelada, deve ser progressiva, como, de resto, determina o texto constitucional (art. 153, § 2 o, I). Mas, além da capacidade contributiva, há outros critérios que podem ser utilizados para orientar a tributação. É o caso de quando qua ndo se utiliza o tributo t ributo com função extrafis extr afiscal, cal, oportunidade oportu nidade na qual fatores fatores como a proteção da indústria indústria nacional, a redução das desigualdades desigu aldades regionais ou a proteção do meio ambiente ambiente podem ser usados como critério. A jurisprudência do Supremo Tribunal Tribunal Federal Federa l já enfrentou algumas algu mas situações concretas nas quais critérios c ritérios diversos da capacidade contributiva foram utilizados como parâmetro para a atribuição de tratamento diferenciado a
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ELSEVIER
HUGO DE BRITO MACHA DO SEGUNDO
proporcional ao seu consumo de carvão vegetal”. 16 A preservação ambiental, vale lembrar lembrar,, é determinada determinada por por normas normas da Constituição, Constituição, do mesmo modo que a proteção à capacidade capacidade contributiva, a confirmar o que se disse, diss e, linhas linha s antes, a respeito do caráter vazio (carente de preenchimento por outros princípios) do princípio da igualdade. Admite-se a redução do IPTU quando qu ando decorrente do fato de o contribuinte possuir apenas um imóvel, utilizado como sua residência (Súmula 539/STF), mas não a redução ou a isenção fundada na mera circunstância de ser o contribuinte servidor público.17 No primeiro caso, a redução tem por finalidade respeitar o mínimo existencial e o próprio princípio da capacidade contributiva, sobretudo quando qua ndo a isenção é limitada aos imóveis até determinado valor, sendo a propriedade de apenas um imóvel um critério de discrime razoável para tanto. ta nto. Já no caso de isenção ou redução concedida a servidores ser vidores públicos, o critério é ser o contribuinte um servidor público, diferenciação que não guarda nexo com a realização de nenhum princípio ou valor constitucionalmente protegido. Em suma, quando qua ndo se cogita da aplicação do princípio princípio da igualdade, “aquele que quer tratar pessoas ou fatos de formas diferentes deve procurar justificar essa decisão com razões ra zões capazes capaze s de obter um consenso”, consenso”, 18 as quais devem ser hauridas a partir dos demais princípios prestigiados no texto constitucional, que por meio meio da igualdade, igua ldade, ou das diferenciações nela nela amparadas, amparadas , se realizam. reali zam.
7.8. Considerações finais do que se viu ao longo do presente trabalho, pode-se concluir, em síntese: a) Em relação aos tributos, t ributos, a vedação a que sejam usados com efeito confiscatório decorre da circunstância de eles onerarem situações, atos ou
D
iante
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126
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
b) Em relação às penalidades, que decorrem da prática de atos ilícitos, não se pode dizer que estas devam ser brandas para não desestimular os infratores a seguirem seg uirem na ilicitude. il icitude. Muito pelo contrário. contrário. Há, porém, limites a serem observados quando de sua fixação e quantificação, os quais estão ligados l igados à necessária necessár ia proporcionalidade proporcionalidade que deve haver entre a gravidade da ilicitude e o ônus imposto a quem a pratica. c) O caráter confiscatório de um tributo deve ser aferido conjuntamente com a incidência de outros tributos, de competência da mesma pessoa jurídica de direito público, que oneram o mesmo fato, e não à luz de cada tributo, visto de forma apartada dos demais. d) Na Na análise anál ise da natureza confiscatória conf iscatória de um tributo, tr ibuto, a atenção atenção não deve estar voltada apenas às alíquotas, a líquotas, mas à situação de quem a elas se submete. A exigência de imposto de renda, ainda que por alíquota a líquota bastante baixa, de quem dispõe apenas do necessário à sobrevivência, ou nem isso, representa, por igual, confisco. e) A vedação de tratamento diferenciado diferenciado a contribuintes em situação situação equi valente é norma norma vazia de conteúdo, conteúdo, não no sentido de ser menos menos importante, mas no de que seu conteúdo se revela por meio de preenchimento por outros princípios, os quais são atendidos pela diferenciação feita pelo legislador. Esta será válida enquanto consubstanciar meio adequado, necessário e não excessivo para a realização de propósitos, objetivos, metas ou fins constitucionalmente previstos.
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8 ESTATU TO DO CONT RIBUIN TE ESTA E LIMI L IMI TAÇÕES À LIBER L IBERDADE DADE DE LOCOMOÇÃO E DE COMÉRCIO: PEDÁGIO PEDÁ GIO,, “GUER R A FISC F ISCAL AL”” E O COMÉRCIO ELETRÔNICO RICARDO CASTILHO SUMÁ RIO: 8.1. Introdução 8.2. Direitos funda mentais e tributação: o Estatuto do Contribuinte 8.3. Liberdade de locomoção e de comércio na CF 8.4. Limitações constituci onais à liberdade de locomoção e de comércio 8.4.1. Pedágio: a sempre discutida distinção entre taxa e preço público 8.4.1.1. Pedágio: natureza jurídica e estágio atual da discussão. 8.4.1.2. Pedágio e Estatuto do Contribuinte 8.4.2. ICMS e a chamada “guerra fiscal” 8.4.2.1. ICMS e o comércio eletrônico 8.5. Considerações Considerações fi nais
8.1. Introdução
C
onter
os ímpetos tributários do Estado Est ado tem sido uma árdua
tarefa nos países cuja estrutura sociocultural redundou
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128 12 8
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positivista ainda forteme fortemente nte arraigado na produção acadêmica brasileira, que se atém, com frequência, a descrever os dispositivos do ordenamento, sem cotejá-los com a finalidade visada, apreensível pelo estudo sistemático do sistema
jurídico, e com a finalidade fina lidade anunciada pela autoridade autoridade tributária. O Estatuto do Contribuinte, assim, como conjunto conjunto de normas jurídicas cuja existência se deve a conquistas históricas da limitação do poder de tributar, ainda não cumpre integralmente a função a que se destina. Preencher-lhe o conteúdo, anotando os âmbitos de proteção de suas normas e as formas
de solucionar eventuais conflitos, à luz da principiologia constitucional, é o trabalho sobre o qual devem se debruçar todos os que se preocupam com a efetividade dos direitos fundamentais. No presente estudo, serão abordadas as limitações mais evidentes à liberdade de locomoção e de comércio – o pedágio e o imposto sobre operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual interestadua l e intermunicipal e de comunicação (ICMS) – procura procurando-se ndo-se compatibilizá-las com o âmbito â mbito de proteção proteção da norma constitucional prevista prev ista no art. 150, V, da CF.
8.2. Direitos fundamentais fundamentais e tributação tr ibutação:: o Estatuto do Contribuinte
A
de limitação do poder estatal frente aos súditos está no cerne do processo histórico de consagração de direitos fundamentais e surgiu, ideia
precisamente no campo tributário, com a Magna Carta, fruto da insatisfação dos súditos ingleses com a voracidade tributária da Coroa inglesa. 1 Naquela ocasião, obteve-se do rei o compromisso formal, consubstanciado no docu-
mento, de que novos tributos não seriam criados sem a prévia anuência dos súditos, expressada por seus representantes.
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ELSEVIER
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nas origens, em Estado no sentido atualmente atua lmente empregado empregado – sobre populações vencidas em guerra ou mesmo sobre s obre seus próprios cidadãos, passou a sofrer s ofrer os influxos inf luxos de um novo novo e importante parâmetro: parâ metro: o da legitimidade, entendida como aceitação de tal imposição por parte dos que ficariam a ela sujeitos. A legitimidade da tributação, em outras palavras, constitui vetor sobre o qual se erigiu boa parte do que posteriormente passou a ser conhecido como direitos humanos ou fundamentais. 2 Significa, nesse sentido, uma alteração substancial substanci al no próprio conceito de tributação, que, de exercício do Poder, Poder, passou a ser tida como consequência da anuência dos cidadãos, submetida, pois, às regras impostas por estes. A imposição de tais regras limitativas, li mitativas, por óbvio, visaram v isaram sempre à contencontenção da arbitrariedade na instituição dos tributos, revestida das mais variadas formas. Daí que os direitos fundamentais fu ndamentais surgidos surg idos no esteio desse movimento movimento tenham tomado por norte norte a segurança segura nça jurídica dos cidadãos, além de desígnios de justiça social. 3 Já na modernidade, a transposição desses direitos e garantias para as Constituições constituiu processo observável em boa parte dos países oci-
dentais, em consonância com o próprio advento do Estado Moderno, o qual, ao final, resultou do rompimento de uma classe social – a burguesia – com o status quo do quo do que a história convencionou denominar absolutismo, mais
129 12 9
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13 0
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Ao conjunto de direitos fundamentais que, com essa finalidade, figuram na Constituição convencionou-se denominar de “Estatuto do Contribuinte”, expressão cunhada em meados do século passado. 6 Não obstante, permanece ainda na atualidade a discussão sobre a origem dos direitos humanos ou fundamentais: se advêm da própria natureza humana ou se são fruto de
construção legislativa. O tema extrapola os limites deste ensaio, mas merece referência pelas inúmeras implicações filosóficas dele decorrentes. 7 No cerne desse Estatuto do Contribuinte figuram os princípios da igualdade e da segurança jurídica. Este resulta dos princípios gerais de direito, 8 ao passo que aquele encontra respaldo em diversos preceitos constitucionais, podendo ser apontado como decorrência da dignidade dign idade da pessoa humana (art. 1o, III, da CF – um dos fundamentos funda mentos de nossa República), República), eis que todos os seres humanos são iguais em dignidade e, por decorrência, devem devem ser tratados igualmente igua lmente em situações correlatas.9 âmbitos de organização estatal. Tra Trata-se ta-se de decorrência necessária da dignidade dig nidade da pessoa humana, princípio que deve nortear a aplicação e a interpretação de todas as normas jurídicas, exigindo,
inclusive, a reformulação do histórico conceito de tributo. Nesse sentido, cf. Delgado, José Augusto. A interpretação contemporânea do direito tributário e os princípios da valorização da dignidade
f undamentais. São humana e da cidadania . In: Fischer, Octavio Campos (coord.). Tributos e direitos fundamentais Paulo: Dialética, 2004, p. 156: “Não devemos esquecer que o tributo não é cobrado para atender os interesses e as necessidades do Estado. Estado. Ele tem destinação específica: é a de servir como instr umento
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ELSEVIER
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Como referido, entreta entretanto, nto, a despeito dessa decorrência lógica e inequívoca, inequívo ca, o princípio da igualdade está também consagrado no art. 5 o, caput , da CF10 e, em matéria tributária, figura também como garantia prevista no art. 150, II, da CF.11 Diz-se que a igualdade igua ldade e a segurança segur ança jurídica jur ídica estão no cerne do sistema de de direitos fundamentais funda mentais reconhecidos aos contribui contribuintes ntes porque porque delas derivam as demais garantias ou princípi pri ncípios, os, como a observância da capacidade contributiva (art. 145, § 1o, da CF) e da d a vedação do confisco conf isco (art. 150, IV, IV, da CF), de forma que, como decorrência de sua observância, constitua-se a tributação em um instrumento de redistribuição de riquezas, de realização reali zação de justiça, e não apenas de obtenção de receita para o Estado.12 Essa visão garantista do direito tributário é, afinal, para além de mera
construção teórica, a que melhor se coaduna com a Constituição Federal de 1988, que elegeu como fundamentos da República Federativa do Brasil, entre outros, a cidadania e a dignidade da pessoa humana (art. 1 o, II e III), e como um de seus seu s objetivos a promoção do bem de todos, sem preconceitos de qualquer natureza (art. 3o, IV). Toda a legislação infraconstitucional, assim, deve ser interpretada e aplicada com vistas à consagração daqueles fundamentos e desse objetivo. No ordenamento ordenamento brasileiro, o Estatuto do Contribuinte Contribui nte é vasto e detalhado, deta lhado,
131
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132
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
conferir efetividade é, não raro, tarefa olvidada pela doutrina e pela jurisprudência, que se atêm a descrever as normas.13 O devir histórico vem demonstrando que o grande Leviatã jamais se dá por vencido, e não têm sido poucas as tentativas de instituição de figuras que escapem das amarras do direito tributário, ou cuja forma de aplicação resulte em prejuízo aos contribuintes. Advém daí a necessidade de se estabelecer, estabelecer, tanto quanto possível, contornos precisos ao Estatuto do Contribuinte, delineando as limitações materiais e formais – os âmbitos de proteção das normas de
garantia – ao poder de tributar.14
8.3. Liberdade Lib erdade de locomoção locomoção e de comércio na CF
A
liberdade de locomoção e de
comércio efetivamente encontra-se encontra-se entre as garantiass constitucionais asseguradas aos contribui garantia contribuintes, ntes, estando prevista
entre as limitações do poder de tributar, no capítulo reservado ao Sistema Tributário Nacional. Trata-se do art. 150, V, da CF, 15 que, em verdade, não
passa de reprodução do quanto disposto no art. 9 o, III, do CTN.16 De modo mais amplo, a liberdade de locomoção está assegurada, em primeiro lugar, pelo art. 5 o, XV, da CF,17 que abrange o ingresso, a saída, a
permanência e o deslocamento no território nacional.18 Por óbvio, trata-se de 13. Ávila
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gara ntia individual, e, portanto, garantia port anto, referente referente às pessoas, não abrangendo, por sua natureza e pela literalidade da norma, os bens ou, melhor definindo, a liberdade de comércio, não obstante abarque os bens que os indivíduos eventualmente carreguem consigo. consigo. A impossibilidade de instituir limitação à liberdade de locomoção e de
comércio resulta também comércio ta mbém do disposto no art. ar t. 152 152 da CF, que veda às unidades federativas estabelecer diferenças tributárias tributá rias entre bens e serv serviços, iços, de qualquer natureza, em razão de sua procedência ou destino. Comentando o art. ar t. 150, V, V, da CF, Hugo de Brito Machado aduz que a norma, protetora em boa medida do princípio federativo, não impede a cobrança de impostos sobre a circulação em operações interestaduais ou intermunicipais, mas tão somente a instituição de tributo t ributo em cuja hipótese de incidência a transposição de fronteira interestadual ou intermunicipal seja elemento essencial.19 Segundo abalizada abaliz ada doutrina, trata-se t rata-se de norma extemporânea extemporânea cujas origens remontam à Velha República, 20 quando os Estados da federação impunham restrições à circulação de mer mercadorias, cadorias, de um para outro, por meio da instituição de impostos de exportação, não obstante não fosse o bem destinado para o exterior, o que se afigura juridicamente descabido atualmente em face do disposto no art. ar t. 153, II, da CF, que pleonastica pleonasticamente mente faz menção à “exportação, para o exterior” exterior”..
133
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13 4
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8.4. Limitações constitucionais à liberdade de locomoção e de comércio
A
liberdade de
locomoção e de comércio, como todo direito fundamental, não é absoluta. Com efeito, a conformação do direito, em cada situação
concreta, sofre limitações de índole fática (como o preço dos combustíveis,
das passagens dos meios de transporte, os custos de manutenção da logística e dos veículos e equipamentos e, por fim, a própria configuração da infraestrutura do sistema viário e aéreo nacional) e de índole jurídica, admitidas,
com relação a estas últimas – objeto deste estudo –, apenas as que possuam assento constitucional. A primeira e mais evidente limitação jurídica ao direito é, sem dúvida, a imposição de pedágio para utilização da via, exceção expressamente prevista no mesmo dispositivo constitucional que trata do tráfego de pessoas ou bens (art. 150, V, V, da CF). Por Por certo, a forma de cobrança de pedágio pode caracter ca racteriza iza
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ELSEVIER
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regime jurídico a que se submete o pedágio é o público ou tributário (nesse caso, estar-se-á esta r-se-á diante de uma taxa) ta xa) ou o privado privado ou contratual (fala-se, então, em preço público ou tarifa) tar ifa)..21 Se tributário tributár io o regime, sujeitar-se-á o pedágio a todas as limitações lim itações constitucionais ao poder de tributar. tributa r. Porta Portanto, nto, somente somente poderá ser instituído institu ído mediante lei, que deverá pormenorizar sua hipótese de incidência e sua base de cálculo, estando qualquer aumento condicionado à regra da anterioridade, o que à evidência representa grande óbice à voracidade dos particulares que atuam
na área de concessão de rodovias. Por outro lado, se acolhido o entendimento de que se trata de preço público ou tarifa, o regime do pedágio será o privado ou contratual e seus atributos definidores defi nidores e formas de reajuste de valores poderão ser estabelecidos pelo contrato firmado entre o Poder Concedente e o Concessionário, observadas as
disposições da lei que admitiu a concessão.
135
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136 13 6
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efeito para caracterizar espécies que, em verdade, determinam aquele efeito. 23 Aliás, a própria noção de compulsoriedade – empregada empregada pelo art. ar t. 79, I, b, do CTN para definir a modalidade dos serviços públicos de utilização potencial pelo contribuinte que dão ensejo à cobrança da taxa de serviço – tem sido
objeto de contestação,24 vez que diversas taxas ta xas há sobre serviços potencialmen potencialmente te usufruídos que, em verdade, não são de utilização compulsória. Exemplo maior, nesse ponto, ponto, é o serviço de administraç adm inistração ão de justiça, que dá ensejo à cobrança de custas judiciais (natureza jurídica jur ídica de taxa de serviço) ser viço) apenas apenas a quem acione acione o aparato judiciário, não obstante não haja outro modo para resolução legal de conflitos, ou seja, embora se trate de serviço de utilização compulsória não se admite que referida taxa seja cobrada cobrad a indistintamente indisti ntamente de toda toda a população, mas apenas de quem utilize o serviço. A adesão ao critério da compulsoriedade, todavia, foi tradicionalmente muito ampla entre os que se debruçaram sobre o tema. Em antigo estudo,
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e do STF, como, como, aliás, al iás, o demonstra a mencionada Súmula no 545 do Supremo.27 Nos últimos anos, passou a prevalecer em sede doutrinária a concepção segundo a qual serviços ser viços públicos ditos essenciais, compulsórios ou indispensá veis devem devem ser tax taxados, ados, ao passo que serviços públicos não essenciais, facultativos ou dispensáveis podem ser remunerados por meio de preços públicos. 28 Isso significa, em outras palavras, que taxas podem ser cobradas sempre, e
preços públicos apenas nos casos de serviços públicos dispensáveis. O grande problema da eleição desse critério – a essencialidade essencialid ade do serviço serviç o – é que não existe no ordenamento brasileiro uma definição de serviço público 29 prestadora ou fornecedora do bem ou do serv serviço, iço, pelo que, se a entidade que presta o serviço é de direito público, o valor cobrado caracterizar-se-ia como taxa, por s er a relação entre eles de direito público; ao contrário, sendo o prestador do serviço público pessoa jurídica de di reito privado, o valor cobrado é preço público/tarifa. 7. Prevalência no ordenamento jurídico das conclusões do X Simpósio Nacional de Direito Tributário, no sentido de que “a natureza jurídica da remuneração decorre da essência da atividade realizadora, não sendo afetada pela existência da concessão. O concessionário recebe
137
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138 13 8
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
e a própria noção do que seja essencial é eminentemente variável no espaço e no tempo, 30 como vem demonstrando a história. Não existe, com efeito, serviço público por sua própria natureza, 31 nem
tampouco há em nosso ordenamento um conceito positiva positivado do de serviço público próprio ou impróprio, 32 variando a doutrina, na sua conceituação, entre os
critérios subjetivo ou orgânico (serviço público é aquele prestado pelos órgãos e entidades pertencentes à Administração Pública), material (serviço público é aquele que atende a necessidades coletivas fundamentais) e formal (serviço público é aquele prestado sob regime jurídico de direito público), sendo mais comum a conjugação entre esses critérios, desprezada a cumulação dos três. 33 Se a delimitação teórica da atividade passível de ser qualificada como ser viço público já é tormentosa, que dizer, então, da definição da d a essencialidade essencial idade ou da indispensabilidade de um tal serviço? Luciano Amaro, conquanto reconheça a fluidez do conceito de serviço
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Remanesce o problema, contudo, de se definir o que seja a tal ordem
pública. Não é difícil concluir, afinal, afina l, que, à falta de previsão legal expressa ex pressa na Constituição, caberá ao legislador definir o regime em que o Estado prestará o serviço público, ou seja, trata-se de decisão eminentemente política. 36 Daí que, desvencilhando-se de parâmetros apriorísticos, haja quem distinga as figuras fig uras da taxa ta xa e do preço preço público simplesmente simplesmente a partir part ir do regime jurídico peculiar a cada uma delas, procurando com isso controlar a atividade do legis-
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Observa-se em boa parcela da doutrina nacional, mormente a partir da
Constitu ição Federal de 1988, a preferência Constituição preferência pela remuneração do serviço público mediante taxa, ta xa, até com a rejeição rejeição da possibilidade possibil idade da admissão admiss ão do preço preço público em nosso ordenamento, 38 muito embora a realidade dos últimos anos, por
opções eminentemente políticas políticas,, não corresponda aos anseios de nossos juristas. Esse posicionamento baseia-se na constatação de que a Emenda n o 18, de 1965,, retirou do texto 1965 tex to constitucional a previsão previ são de “outras rendas”, ao lado das
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As tentativas doutrinárias de estabelecer parâmetros precisos do regime jurídico da taxa t axa (público, tributário) e do preço público (privado, (privado, contratual) visam visa m justamente justa mente estabelecer limites em complementação à insuf insuficiência iciência do tratamento trata mento dispensado pela Constituição. Tentativas Tentativas louváveis, portanto, porta nto, mas insuficientes. Até o presente momento momento os influxos inf luxos dos direitos fundamentais funda mentais sobre todo o ordenamento têm sido praticamente ignorados pela doutrina que trata da
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Estradas de Rodagem – DNER, cobrava selo-pedágio selo-pedágio pela utilização de rodovias federais. Decidiu-se, naquela ocasião, com base na lei específica instituidora do pedágio, que seu fato gerador era a utilização de rodovias federais, pontes e obras de arte especiais que as integravam. Determinante na definição da natureza jurídica do pedágio, portanto,
segundo expressiva parcela da doutrina e da jurisprudência, inclusive dos tribunais superiores, a localização em que a figura se encontra expressamente
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local pretendido, pois nessa hipótese a utilização da via seria compulsória e, portanto, apenas taxa poderia ser cobrada. Pela Lei no 10.233/2001 10.233/2001,, entretanto, entret anto, admitir-se-á a cobrança de pedágio na forma de tarifa ainda que não haja
serviço público alternativo e gratuito para o usuário. Exigência nesse sentido somente poderá ser fixada por lei.44 A despeito de toda essa construção em âmbito infraconstitucional, não
nos parece que, à luz da Constituição, Constituiçã o, deveria haver dúvida quanto à natureza
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148
D i r e i t o T r i b u t á r i o e D i r e i t o s F u n d a m e n t a is is
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