Sujeitos da Relação
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 824-825 |
Page 824
Normalmente, a relação procedimental conhece dois polos e às vezes três (ex., na interveniência de fundo de pensão, da concorrência entre esposa e companheira e na solidariedade fiscal). Um sujeito constante (INSS ou RFB); os demais, variando.
1831. Órgão gestor - A entidade gestora da previdência social é parte permanente nos feitos em andamento no contencioso administrativo. O Instituto Nacional do Seguro Social - INSS, uma autarquia federal representada, conforme o nível, pelos órgãos de primeiro grau e, a partir daí, por seus procuradores. Da mesma forma, se sujeita aos prazos e com possibilidade de recorrer das decisões contrárias à sua pretensão.
Pertinente à arrecadação das contribuições relativas ao concurso de prognósticos, faturamento ou lucro, o sujeito ativo da relação é a Receita Federal do Brasil.
1832. Pessoas físicas e jurídicas - Os contribuintes, pessoas físicas (individuais) ou jurídicas (empresas), em matéria de custeio, são polos da relação, comparecendo pessoalmente ou por intermédio de procuradores (com mandato juntado aos autos). Neste caso, a falta do documento é causa prejudicial de prosseguimento do feito; uma vez corrigida, saneada a falha, ele tem andamento.
No amplo espectro das relações previdenciárias, o segurado é sujeito da relação procedimental. Em matéria de benefício é o mais comum requerente ou recorrente. Não importando se obrigatório ou facultativo.
A capacidade procedimental é igual à previdenciária: quem é filiado pode requerer e recorrer. Quem não a tem, exemplificativamente por menoridade, ausência, prodigalidade, idiotia, surdo-mudez etc., não pode interpor contestação sem a representação de terceiros.
Com vistas à pensão por morte ou auxílio-reclusão, os filhos menores de 21 anos são representados pelos pais, mas os inválidos podem requerer e recorrer.
O condomínio horizontal é tido como pessoa física. Sua identificação varia, podendo ser Fulano de Tal e outros, herdeiros de Beltrano de Tal ou a menção ao nome de todos os condôminos.
A 3ª Turma do TRF da 5ª Região, decisão de 26.9.1996, relatada pelo juiz Nereu Santos, apreciando a Apelação Cível n. 47.039/CE, entendeu de faltar legitimidade ad causam aos sindicatos de avulsos para ajuizar ação contra o INSS para receber o salário-família (in RPS 204/1125).
1833. Empregador doméstico - O empregador doméstico é um caso particular de empresa, contribuinte responsável pela parte "patronal" e a descontada do doméstico, assumindo algumas...
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PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Direito Previdenciário Procedimental
- Introdução
- Aspectos Científicos
- Princípios Aplicáveis
- Características Elementares
- Organismos Decisórios
- Sujeitos da Relação
- Instrução Procedimental
- Questões Prejudiciais
- Nuanças das Decisões
- Provas do Alegado
- Prazos Recursais
- Sessão de Julgamento
- Procedimentos em Espécie
- Justificação Administrativa
- Pedido de Benefício
- Revisão de Cálculo
- Expedientes Voluntários
- Modalidades de Impugnações
- Mandado de Procedimento Fiscal
- Procedimento Fiscal
- Cobrança Administrativa
- Restituição de Contribuições
- Consulta Administrativa
- Revisão de Ofício
- Uniformização dos Julgados
- Conteúdo dos Recursos
- Inquérito Administrativo
- Decadência do Crédito
- Prescrição da Contribuição
- Recolhimento da Contribuição
- Benefício Assistencial
- Devido Processo Legal
- Suspensão de Benefícios
- Ação Regressiva
- Natureza Alimentar
- Mediação Previdenciária
- Tutela de Evidência
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