Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador
Ano de defesa: | 2013 |
---|---|
Autor(a) principal: | |
Orientador(a): | |
Banca de defesa: | |
Tipo de documento: | Dissertação |
Tipo de acesso: | Acesso aberto |
Idioma: | por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
Departamento: |
Faculdade de Direito
|
País: |
BR
|
Palavras-chave em Português: | |
Palavras-chave em Inglês: | |
Área do conhecimento CNPq: | |
Link de acesso: | https://tede2.pucsp.br/handle/handle/6231 |
Resumo: | The present paper intends to construe the content of the constitutional rule that governs the direct and indirect provision of specific and divisible utility services from the point of view of the Tax Law and end users rights and guarantees. Such rule will be construed under the constitutional provision section 145(II) of the Constitutional Tax System combined with section 175 in the Economic Order. The purpose herein is to show that the amounts paid by end users always have a taxable nature, seeing that for the Constitution the utility service is a res extra commercio (it is a utility and not a product), regardless of its provider, which implies the absence of profit in such provision. For that reason, in its section 145(II) the constitutional text provides a specific tax instrument to remunerate the provision of such services without distinguishing whether it is provided directly by the State or indirectly by a private party, a public utility company. Furthermore, section 175 of the Federal Constitution does not provide any other instrument to remunerate indirect utility services provision. The rate policy which under constitutional provision is established by nonconstitutional rule is related to the services agreement between the Administration and the services provider. This is a legal relationship where the end user is not involved at all. The proposal herein is to understand the rate policy as the combination between the rate paid by the user to face service costs, and which has a taxable nature, and other revenues, such as subsidies, alternative revenues and tax revenues to warrant a fair remuneration to the services provider (profits and investments). Pragmatically, the existence of a parafiscal tax relationship between the end user and the services provider may be conceived upon the Administration s delegation of its taxable capacity to the services provider that is the actual collector of such tax. Finally, this construction, in addition to warranting that the end user will remunerate only the cost of the services, as guaranteed by section 145(II) of the Federal Constitution, will grant to the services provider: (a) the possibility of excluding the amount collected as rate from the tax base of the taxes incident on its operational income; (b) the lawful remuneration of potentially usable utilities |
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Carvalho, Paulo de Barroshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4269770H0Alves, Anna Emilia Cordelli2016-04-26T20:22:06Z2013-10-292013-10-14Alves, Anna Emilia Cordelli. Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador. 2013. 216 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2013.https://tede2.pucsp.br/handle/handle/6231The present paper intends to construe the content of the constitutional rule that governs the direct and indirect provision of specific and divisible utility services from the point of view of the Tax Law and end users rights and guarantees. Such rule will be construed under the constitutional provision section 145(II) of the Constitutional Tax System combined with section 175 in the Economic Order. The purpose herein is to show that the amounts paid by end users always have a taxable nature, seeing that for the Constitution the utility service is a res extra commercio (it is a utility and not a product), regardless of its provider, which implies the absence of profit in such provision. For that reason, in its section 145(II) the constitutional text provides a specific tax instrument to remunerate the provision of such services without distinguishing whether it is provided directly by the State or indirectly by a private party, a public utility company. Furthermore, section 175 of the Federal Constitution does not provide any other instrument to remunerate indirect utility services provision. The rate policy which under constitutional provision is established by nonconstitutional rule is related to the services agreement between the Administration and the services provider. This is a legal relationship where the end user is not involved at all. The proposal herein is to understand the rate policy as the combination between the rate paid by the user to face service costs, and which has a taxable nature, and other revenues, such as subsidies, alternative revenues and tax revenues to warrant a fair remuneration to the services provider (profits and investments). Pragmatically, the existence of a parafiscal tax relationship between the end user and the services provider may be conceived upon the Administration s delegation of its taxable capacity to the services provider that is the actual collector of such tax. Finally, this construction, in addition to warranting that the end user will remunerate only the cost of the services, as guaranteed by section 145(II) of the Federal Constitution, will grant to the services provider: (a) the possibility of excluding the amount collected as rate from the tax base of the taxes incident on its operational income; (b) the lawful remuneration of potentially usable utilitiesO presente trabalho visa construir o conteúdo da norma constitucional que rege a prestação direta e indireta de serviço público especifico e divisível, sob o ponto de vista do Direito Tributário e dos direitos e garantias do usuário. Tal norma será construída a partir da conjugação da regra constitucional do artigo 145, inciso II, inserida no Sistema Constitucional Tributário, com aquela do artigo 175, posta na Ordem Econômica. Entende-se que o valor pago pelo usuário deverá ter sempre natureza tributária, posto que para aConstituiçãoo serviço público, independentemente de quem venha a prestá-lo,tem natureza deres extra commercio (é uma utilidade e não um produto). Por tal motivo, o texto constitucional cria, em seu artigo 145, inciso II instrumento tributário especifico para remunerar a prestação de serviço, sem distinguir a prestação direta pelo Estado, da prestação indireta pelo particular, concessionáriode serviço publico. Ademais, o artigo 175 da Constituição não cria instrumento diverso da taxa para remunerar a prestação indireta do serviço publico. A política tarifária - que por determinação constitucional é estabelecida por lei infraconstitucional diz respeito ao contrato de concessão entre o Poder Concedente e o concessionário. Trata-se de relação jurídica que não envolve o usuário. Propõe-se entender a política tarifária como a conjugação do valor pago pelo usuário para fazer face ao custo do serviço, e que tem natureza tributária, com receitas outras tais como subsídios, receitas alternativas, receitas dos impostos, de modo a garantir a justa remuneração do concessionário (lucros e investimentos).No plano pragmático é possível conceber entre o usuário e o concessionário, a instauração de uma relação tributaria parafiscal , mediante a delegação, pelo Poder Concedente, ao prestador de serviço, da capacidade ativa para ser sujeito ativo do referido tributo. Finalmente, a interpretação construída, além de garantir que o usuário remunere exclusivamente o custo do serviço, como lhe garante o artigo 145, inciso II da CF, poderá resultar para o concessionário: (a) na possibilidade de exclusão do valor percebido a titulo de taxa da base de cálculo dos impostos que venham a incidir sobre sua receita operacional, (b) na constitucionalidade da remuneração do serviço publico de utilização potencialapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/15257/Anna%20Emilia%20Cordelli%20Alves.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoTaxaPolitica tarifáriaConcessionárioServiço públicoTarifaRateRate policyUtility services providerUtility servicesTaxCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITORemuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legisladorinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPORIGINALAnna Emilia Cordelli Alves.pdfapplication/pdf1431840https://repositorio.pucsp.br/xmlui/bitstream/handle/6231/1/Anna%20Emilia%20Cordelli%20Alves.pdf4b20663f533de1df16d799cb27ffa32cMD51TEXTAnna Emilia Cordelli Alves.pdf.txtAnna Emilia Cordelli Alves.pdf.txtExtracted Texttext/plain426479https://repositorio.pucsp.br/xmlui/bitstream/handle/6231/2/Anna%20Emilia%20Cordelli%20Alves.pdf.txtbf80fdd1f636bd3f3ca29a5e8f6ca0b0MD52THUMBNAILAnna Emilia Cordelli Alves.pdf.jpgAnna Emilia Cordelli Alves.pdf.jpgGenerated Thumbnailimage/jpeg2453https://repositorio.pucsp.br/xmlui/bitstream/handle/6231/3/Anna%20Emilia%20Cordelli%20Alves.pdf.jpg3a73b41d05de93e45ea1579f1927fd78MD53handle/62312022-08-22 18:11:49.314oai:repositorio.pucsp.br:handle/6231Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:11:49Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador |
title |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador |
spellingShingle |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador Alves, Anna Emilia Cordelli Taxa Politica tarifária Concessionário Serviço público Tarifa Rate Rate policy Utility services provider Utility services Tax CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador |
title_full |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador |
title_fullStr |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador |
title_full_unstemmed |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador |
title_sort |
Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador |
author |
Alves, Anna Emilia Cordelli |
author_facet |
Alves, Anna Emilia Cordelli |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Carvalho, Paulo de Barros |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4269770H0 |
dc.contributor.author.fl_str_mv |
Alves, Anna Emilia Cordelli |
contributor_str_mv |
Carvalho, Paulo de Barros |
dc.subject.por.fl_str_mv |
Taxa Politica tarifária Concessionário Serviço público Tarifa |
topic |
Taxa Politica tarifária Concessionário Serviço público Tarifa Rate Rate policy Utility services provider Utility services Tax CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Rate Rate policy Utility services provider Utility services Tax |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The present paper intends to construe the content of the constitutional rule that governs the direct and indirect provision of specific and divisible utility services from the point of view of the Tax Law and end users rights and guarantees. Such rule will be construed under the constitutional provision section 145(II) of the Constitutional Tax System combined with section 175 in the Economic Order. The purpose herein is to show that the amounts paid by end users always have a taxable nature, seeing that for the Constitution the utility service is a res extra commercio (it is a utility and not a product), regardless of its provider, which implies the absence of profit in such provision. For that reason, in its section 145(II) the constitutional text provides a specific tax instrument to remunerate the provision of such services without distinguishing whether it is provided directly by the State or indirectly by a private party, a public utility company. Furthermore, section 175 of the Federal Constitution does not provide any other instrument to remunerate indirect utility services provision. The rate policy which under constitutional provision is established by nonconstitutional rule is related to the services agreement between the Administration and the services provider. This is a legal relationship where the end user is not involved at all. The proposal herein is to understand the rate policy as the combination between the rate paid by the user to face service costs, and which has a taxable nature, and other revenues, such as subsidies, alternative revenues and tax revenues to warrant a fair remuneration to the services provider (profits and investments). Pragmatically, the existence of a parafiscal tax relationship between the end user and the services provider may be conceived upon the Administration s delegation of its taxable capacity to the services provider that is the actual collector of such tax. Finally, this construction, in addition to warranting that the end user will remunerate only the cost of the services, as guaranteed by section 145(II) of the Federal Constitution, will grant to the services provider: (a) the possibility of excluding the amount collected as rate from the tax base of the taxes incident on its operational income; (b) the lawful remuneration of potentially usable utilities |
publishDate |
2013 |
dc.date.available.fl_str_mv |
2013-10-29 |
dc.date.issued.fl_str_mv |
2013-10-14 |
dc.date.accessioned.fl_str_mv |
2016-04-26T20:22:06Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Alves, Anna Emilia Cordelli. Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador. 2013. 216 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2013. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/6231 |
identifier_str_mv |
Alves, Anna Emilia Cordelli. Remuneração do serviço público - taxa e tarifa: limites constitucionais impostos ao legislador. 2013. 216 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2013. |
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https://tede2.pucsp.br/handle/handle/6231 |
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por |
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por |
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openAccess |
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Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
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PUC-SP |
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BR |
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Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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