MS do fato gerador
Autor | Cláudio Tadeu Muniz |
Ocupação do Autor | Advogado militante na área previdenciária há mais de 20 anos. Mestrado em Direito Constitucional, pela FDSM |
Páginas | 139-142 |
Page 139
EXCELENTÍSSIMO (A) SENHOR(A) DOUTOR(A) JUIZ(A) FEDERAL DE UMA DAS VARAS PREVIDENCIÁRIAS DA SEÇÃO JUDICIÁRIA DE SÃO PAULO- SP.
..., por seu procurador judicial infra-assinado, com fundamento no artigo 5.º, LXIX, da Constituição Federal, vem, respeitosamente, à presença de Vossa Excelência para IMPETRAR
MANDADO DE SEGURANÇA, com pedido liminar em face do SR. GERENTE EXECUTIVO DA GERÊNCIA EXECUTIVA DO INSS - SÃO PAULO / ...., órgão situado na ....... São Paulo - SP, doravante designado IMPETRADO, o que faz pelos motivos e fins articulados:
DOS FATOS
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O Impetrante requereu benefício de aposentadoria por Tempo e Contribuição junto ao Posto do INSS da Agência Brás /SP em 06/04/2004, cujo pedido administrativo foi registrado sob o nº 42/.
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O Impetrado através de uma Carta de Exigências datada de 05/05/2005 (doc. 03), em detrimento ao pedido pleiteado, exigiu que o segurado comparecesse junto ao posto para calcular débitos e diferenças referentes ao período de 02/93 a 07/94, que deveriam ser recolhidos conforme análise contributiva e planilha de cálculo fornecidos pelo Instituto em 27/09/2005 (docs. 04/06).
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Ocorre, Excelência, que o Impetrado utilizou, como base de cálculo para a apuração das contribuições devidas nos referidos períodos, a média das últimas 36 (trinta e seis) contribuições do Impetrante (doc. 04), fundamentando-se, para tal proceder, nas diretrizes traçadas pela OS n.º 55, de 19 de novembro de 1.996.
Page 140
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De fato, assiste razão o Impetrado quanto à existência das contribuições dos períodos apresentados, no entanto, jamais poderiam ser cobradas com base nestas disposições, haja vista que tal proceder vulnera direito já incorporado ao patrimônio jurídico do Impetrante, desconstituindo direito reconhecido pela ordem jurídica anterior, posto que a lei orientadora dos recolhimentos das contribuições alusivas, data venia, deverá ser sempre aquela vigente por ocasião dos respectivos fatos geradores.
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Desta forma, ao período em questão compreendido entre 02/93 a 07/94, impõe-se que, indubitavelmente, o valor da base de cálculo seja aquele originalmente devido, para que após seja aplicada a correta atualização da moeda e os juros de mora. Ao contrário do praticado pelo Impetrado no caso em testilha.
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Nota-se que, diante da planilha apresentada pelo Impetrado, que serviu de base para instruir os cálculos em questão (docs. 04 e 06), assombra-se não só pelos valores discrepantes, mas também pela ilegalidade de seu...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Aposentadoria especial con Mandado de Segurança
- Parte prática
- Peças processuais - Aposentadoria especial
- MS por desídia
- Petições Previdenciárias e Mandado de Segurança MS do PAB
- MS do fato gerador
- MS do protocolo
- MS do NTEP
- Acidente de trabalho
- Salário-maternidade da segurada rural
- Revisional da RMI
- Revisional ORTN
- Revisional IRSM
- Revisional IGP-DI
- Revisional do SB
- Revisional do 13º
- Revisão da aposentadoria por invalidez - 91%
- Revisional de acidente do trabalho
- Revisional dos 42,5%
- Restabelecimento da pensão por morte
- Conversão de tempo especial
- Repetição de indébito - Vale transporte e 15 dias de auxílio doença
- Ordinária de aposentadoria especial
- LOAS
- Desaposentação
- Conversão de auxílio-doença em aposentadoria por invalidez
- Cautelar de restabelecimento de auxílio doença
- Aposentadoria por tempo de contribuição com averbação de tempo rural
- Aposentadoria por idade - Rural
- As mudanças nas regras do seguro desemprego, abono salanial anual, auxilio doença, e pensão por morte
- Índice alfabético remissivo
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