Legal Nature and Unconstitutionality of the Institution of Charges Established in Art. 57 of Law 9.615/1998 (“Pelé Law”)

an Analysis from the Destination of Collection

Abstract

This study aims to analyze the legal nature of the charges established in art. 57 of Law 9.615/1998 (“Pelé Law”), in order to overcome the prevailing jurisprudential understanding that classifies them as contributions of intervention in the economic domain. By analyzing the destination of collection, it is demonstrated that these charges are classified as contributions to residual social security, and were unconstitutionally instituted, due to the requirements established in art. 195, § 4, of the Federal Constitution, specifically, the need for provision in complementary law and the need to be non-cumulative. In order to prove the conclusion, such charges are firstly defined as taxes (art. 3rd of CTN). Subsequently, an analysis of tax types is made, classifying these by the destination of their collection as residual social security contributions. Finally, the error of jurisprudence in considering such contributions as intervention contributions in the economic domain is demonstrated.