Tira-teima: perguntas e respostas
Autor | Paulo Rogério Albuquerque de Oliveira |
Páginas | 123-127 |
Page 123
A título de considerações finais, aproveitam-se as corriqueiras dúvidas, e recorrentes questionamentos, com os quais este autor se deparou ao longo de aulas e palestras proferidas, para, com base em um apanhado deles, consignar respostas ponto a ponto, com base no corpo teórico até aqui desenvolvido. Nesse sentido, registrem-se a seguir alguns desses questionamentos, que são enumerados como quesitos de interlocutores reais, todavia sem identificá-los, para lhes assegurar direito de imagem.
Quesito: Critérios de medição de ruído ocupacional.
Interlocutor discorre: o que pergunto nada tem que ver com o fator multiplicativo de dose (3 ou 5), pois para mim sempre foi 5, tanto para a legislação trabalhista quanto para a previdenciária. O que pergunto é: a diferença do nível de ação, na norma trabalhista é 85 e na previdenciária é 80?
Resposta do Autor. Considerando a afirmação (1- parte) Para mim sempre foi 5, tanto para a legislação trabalhista quanto para previdenciária, têm-se os seguintes comentários:
Afirmação equivocada, pois atualmente, e desde 1º janeiro de 2004, está em vigor o RPS (Decreto n. 3.048/99) alterado pelo Decreto n. 4.882/2003. Este Decreto fez uma reestruturação conceitual, retificando as falhas dos decretos anteriores, ao adotar o fator de dobra 3 (q=3), a metodologia e procedimentos da NHO 01 da Fundacentro e principalmente a definição de Nível de Exposição Normalizado NEN com limite de tolerância considerado igual ou acima de 85 (oitenta e cinco) dB (A) ou se for ultrapassada a dose unitária. Dessa forma, acabou com o erro de duplicação de dose que adotava q=5 e transformou uma norma recomendatória em norma mandatória para fins de INSS e RFB, vinculando os limites de tolerância, medições, procedimentos, equipamentos, certificação e metodologia à NHO 01 Fundacentro. Portanto o consulente tem razão, porém até 31 de dezembro 2003.
É bom ter em mente que a norma do INSS referida pela IN n. 971 da RFB deve sempre ser aquela vigente, ainda que haja ultratividade, pois como discorrem sobre interpretação, segundo Código Tributário Nacional CTN, tais dispositivos retroagem, conforme preceitua o art. 106 do CTN (grifado):
CAPÍTULO III
Aplicação da Legislação Tributária.
Art. 105. A legislação tributária aplica-se imediatamente aos fatos geradores futuros e aos pendentes, assim entendidos aqueles cuja ocorrência tenha tido início, mas não esteja completa nos termos do art. 116.
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Art. 106. A lei...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Fator de risco ruído no eSocial: da engenharia ao direito
- Prefácio
- Considerações iniciais
- Antecedentes
- Definições físicas e matemáticas relacionadas ao ruído
- Métricas do ruído para fins de avaliação ambiental
- Ruído, procedimento fiscal e previdenciário: primeiras conclusões
- Aplicações conforme normas previdenciárias, tributárias e trabalhistas
- Fundamentos científicos relativos ao ruído
- Ruído e os eventos de SST no eSocial
- Tira-teima: perguntas e respostas
- Barulho normativo: recomendação
- Fundamento legal: normas de regência sobre ruído
- Parecer técnico - EPI de ruído no STF: ineficácia absoluta
- Fator de dobra q=5: resgate histórico
- Aplicação prática 1
- Aplicação prática 2
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