Union Assistance Contributions and The Brazilian Supreme Federal Court (STF)

Authors

  • Isabel Bueno

DOI:

https://doi.org/10.46801/2595-6280.54.15.2023.2432

Keywords:

assistance contributions, labor reform, constitutional principles, freedom of association and trade unionism

Abstract

The present article aims to provide a critical analysis of the collection of assistance contributions considering the judgment of the Brazilian Supreme Federal Court (STF) in the case of the Appeal in Extraordinary Appeal (ARE) N. 1.018.459/PR. After establishing the position that the compulsory collection of contributions established by agreement, collective bargaining, or normative judgment from non-unionized employees is unconstitutional, it is possible that the Supreme Court will express a new understanding on the subject during the judgment of the Motion for Clarification filed in the same case. The analysis will be based on the constitutional principles of freedom of association and trade unionism in relation to contributions intended for the trade union confederation system.

Published

2023-09-02

How to Cite

Bueno, I. (2023). Union Assistance Contributions and The Brazilian Supreme Federal Court (STF). Revista Direito Tributário Atual, (54), 353–367. https://doi.org/10.46801/2595-6280.54.15.2023.2432

Issue

Section

Doutrina Nacional (Not Peer Reviewed)