Tributário
Autor | Humberto Martins |
Páginas | 77-78 |
Page 77
Agravo regimental no recurso extraordinário. Constitucional. Tributário. Instituição pelos estados de contribuição compulsória destinada ao custeio dos serviços de saúde prestados aos seus servidores. Incons-titucionalidade. Possibilidade de repetição do indébito. Matéria infraconstitucional. Fixação de honorários advocatícios. Juízo de origem. Agravo improvido. I - Falece aos Estados-membros competência para criar contribuição compulsória destinada ao custeio de serviços médicos, hospitalares, farmacêuticos e odontológicos prestados aos seus servidores. Precedentes. II -A controvérsia atinente ao direito de servidores públicos estaduais à restituição de valores descontados compulsoriamente a título de contribuição declarada inconstitucional possui natureza infraconstitucional. III - A apuração do valor exato dos honorários advocatícios deve ser realizada no Juízo de origem ou da execução, sede apropriada para a referida discussão. Precedentes. IV -Agravo regimental improvido. (STF - Ag. Regimental no Rec. Extraordinário n. 655.877/MG - 2a. T. - Ac. unânime - Rei.: Min. Ricardo Lewandowski - Fonte: DJe, 03.05.2012).
NOTA BONIJURIS: Apresentamos precedente do próprio STF: "I-É nítida a natureza tributária da contribuição instituída pelo art. 85 da Lei Complementar n ° 64/2002, do Estado de Minas Gerais, haja vista a compulsoriedade de sua cobrança. II-O art. 149, caput, da Constituição atribui à União a competência exclusiva para a instituição de contribuições sociais, de intervenção no domínio econômico e de interesse das categorias profissionais e econômicas. Essa regra contempla duas exceções, contidas no arts. 149, § 1 °, e 149-A da Constituição...
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