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É possível reconhecer-se a inconstitucionalidade de normas do poder constituinte originário? Ou a interpretação dessas normas conforme a constituição?
Autor | Jorge de Oliveira Vargas |
Páginas | 668-670 |
Page 668
Ver Nota1
O objetivo deste pequeno artigo é refletir sobre a constitucionalidade ou não do art. 155, § 2º, III, da Constituição Federal, segundo o qual o ICMS (imposto sobre mercadorias e serviços) “poderá ser seletivo, em função da essencialidade das mercadorias e dos serviços”. Esse dispositivo é do poder constituinte originário.
O princípio da seletividade é o da capacidade contributiva aplicado aos chamados impostos indiretos.
Assim, em se tratando de uma espécie de capacidade contributiva, o Estado não tem a faculdade de aplicá-lo, mas a obrigação, de modo que a redação deveria ser a seguinte: “deverá ser seletivo, em função da essencialidade das mercadorias e dos serviços”, como consta em relação ao IPI (Imposto sobre produtos industrializados). (art. 153, § 3º, I, da CF).
Mas seria possível considerar inconstitucional a expressão “poderá” desse dispositivo, por ferir cláusula pétrea? Ou seja, por ferir o princípio da capaci-dade contributiva, que é um direito fundamental individual?
A primeira resposta, negativa, vem do Supremo Tribunal Federal, na Ação Direta de Inconstitucionalidade 815-3/DF2, da relatoria do ministro Moreira Alves, de onde se extrai:
A tese de que há hierarquia entre normas constitucionais originárias dando azo à declaração de inconstitucionalidade de umas em face de outras é incompossível com o sistema de Constituição rígida. [...] as cláusulas pétreas não podem ser invocadas para sustentação da tese da inconstitucionalidade de normas constitucionais inferiores em face de normas constitucionais superiores.
Page 669
No corpo do acórdão, cita Jorge Miranda3: ”No interior da mesma Constituição originária, obra do mesmo poder constitu inte (originário), não divisamos como possam surgir normas inconstitucionais”. (grifos do original)
Aí já poderia terminar este artigo, com a resposta: não. Porém, importa continuar.
Não se questiona que o princípio da capacidade contributiva é um direito fundamental individual, mesmo não estando entre as hipóteses previstas no art. 5º da Constituição, na medida em que o § 2º desse dispositivo não deixa dúvidas de que “os direitos e garantias expressos nesta Constituição não excluem outros decorrentes do regime e dos princípios por ela adotados”.
Outro dado relevante é que a Constituição não pode ser interpretada em partes, ou em tiras.
É oportuno aqui invocar o voto vista do ministro Eros Grau na ADPF 101/DF4: “Não se interpreta o direito em tiras; não se interpreta textos...
Para continuar a ler
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