A Emenda Constitucional no 29/2000
Autor | Evandro Paes Barbosa |
Ocupação do Autor | Mestre em Direito Tributário pela Pontifícia Universidade Católica de São Paulo |
Páginas | 133-137 |
Page 133
A decisão do Pretório Excelso, em acórdão padrão proferido no caso do Município de Belo Horizonte (MG) (Recurso Extraordinário nº 153.771-0), em 1996, motivou a elaboração da Emenda Constitucional nº 29/2000, como fórmula magistral para as demandas promovidas pelos contribuintes municipais do Brasil.
Praticamente, começa aí a utilização do expediente de se elaborar uma Emenda Constitucional para modificar-se a interpretação adotada pelo Poder Judiciário em casos concretos. José Augusto Delgado95critica a prática utilizada pelo poder político, ao interferir no entendimento do Poder Judiciário, sobre a interpretação das normas tributárias.
Em um regime democrático, em se tratando especialmente da relação entre Fisco e contribuinte, não é salutar tentar mudar o entendimento jurisprudencial de uma Corte Superior sobre determinado vínculo tributário, unicamente porque as normas tributárias estão sendo, quando aplicadas, interpretadas em desfavor da pretensão do Fisco. No mínimo, essa pretensão de alterar a interpretação da Corte Superior deve ser submetida a amplo debate dos
Page 134
vários estamentos sociais, econômicos, financeiros e jurídicos para que a Nação opine sobre a conveniência ou não da mudança. Aproveitar-se o Executivo de uma maioria Legislativa no Congresso e, sem a transparência necessária, pretender modificar o entendimento jurisprudencial assentado há mais de dez anos, acarreta, ao nosso pensar, uma falta de consideração ao contribuinte.
Essa prática perniciosa, visando tentar inverter a interpretação dos Tribunais, em favor do Fisco, já vinha sendo denunciada por Aires Fernandino Barreto96:
"Assentado pelo Supremo Tribunal Federal que o IPTU, por ser imposto real, não poderia ser progressivo em função do valor do imóvel, o Congresso Nacional, pressionado pelos Municípios, pretendeu tornar viável essa modalidade de progressão, mediante a alteração do § 1º do art. 156 da Constituição..."
A Emenda Constitucional 29/2000, elaborada pelo poder reformador, inseriu na Carta Magna autorização para a progressividade: 1) em razão do valor do imóvel; e 2) levando-se em consideração a "localização e o uso do imóvel" (art. 156, § 1º).
A extrafiscalidade autorizada através dessa Emenda Constitucional se refere ao imposto predial, uma vez que a do art. 182, § 4º da Constituição Federal autorizou a progressividade em relação ao terreno não edificado.
A Emenda é veículo...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Progressividade do IPTU
- Dedicatória
- Apresentação
- Introdução
- O Sistema Jurídico
- Princípios Jurídicos
- A Norma Jurídica e a sua Elaboração
- A Regra-matriz deIncidência Tributária
- A Progressividade
- A Emenda Constitucional no 29/2000
- A Lei Federal 10.257 de 2001 (O Estatuto da Cidade)
- A Lei Municipal
- Conclusões
- Referências Bibliográficas
- Resumo
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