Post by account_disabled on Mar 4, 2024 6:08:52 GMT -6
Used in tax law, the criterion is very objective: two subjects of law who present signs of wealth expressed in the same monetary standard will have to suffer taxation in absolutely equal proportions" [8] . They conclude that "interpretation must be carried out avoiding constitutional antinomies and more, expanding the enjoyment of constitutionally carved rights" [9] . In another turn, those who subscribe to the predominant understanding of Carf, say that there is "no unconstitutionality in distinguishing workers based on their occupation or function, but rather the full application of the principle of legality, differentiating unequals to the extent of inequality, in compliance with to the primacy of social rights as enshrined in the constitution.
Legal positivism, still very present in Brazilian tax doctrine and jurisprudence, demonstrates a strong attachment to principles linked to legal certainty, relegating issues related to justice and human rights to the background. Perhaps, therefore, it is said that inequalities must always be rejected. However, inequality "that finds a reasonable basis in justice, security or freedom is not an odious privilege or discrimination, but rather exhibits the nature and status of a legitimate privilege, fully permitted and even guaranteed EL Salvador Mobile Number List by the Constitution" [11] . From a historical perspective, item II of article 150 of CRFB/88 had the "immediate objective of curbing the abuses of ordinary legislation enacted at the time of the authoritarian regime, which exclusively benefited magistrates, parliamentarians and military personnel" [12] — that is , classes that receive preferential treatment on a daily basis, which would not be the case for the working class.
Thus, in a diametrically opposite sense to that defended in the recent ruling of the Superior Chamber, based on the lessons of CANOTILHO and VITAL MOREIRA, they point out that "the rights of workers explained in the sections of article 7 of the CF do not include, without restrictions, all workers. Almost all of them, such as the thirteenth salary and paternity leave, are aimed at workers with a subordinate relationship, without even considering 'discrimination' for those not covered by the standards contained therein, such as independent professionals, to name just a few. one of several possible examples" [13] . The caput of art. 2nd of Law No. 10,101/2000 prescribes that, for the plan to be considered sound, "it will be subject to negotiation between the company and its employees.
Legal positivism, still very present in Brazilian tax doctrine and jurisprudence, demonstrates a strong attachment to principles linked to legal certainty, relegating issues related to justice and human rights to the background. Perhaps, therefore, it is said that inequalities must always be rejected. However, inequality "that finds a reasonable basis in justice, security or freedom is not an odious privilege or discrimination, but rather exhibits the nature and status of a legitimate privilege, fully permitted and even guaranteed EL Salvador Mobile Number List by the Constitution" [11] . From a historical perspective, item II of article 150 of CRFB/88 had the "immediate objective of curbing the abuses of ordinary legislation enacted at the time of the authoritarian regime, which exclusively benefited magistrates, parliamentarians and military personnel" [12] — that is , classes that receive preferential treatment on a daily basis, which would not be the case for the working class.
Thus, in a diametrically opposite sense to that defended in the recent ruling of the Superior Chamber, based on the lessons of CANOTILHO and VITAL MOREIRA, they point out that "the rights of workers explained in the sections of article 7 of the CF do not include, without restrictions, all workers. Almost all of them, such as the thirteenth salary and paternity leave, are aimed at workers with a subordinate relationship, without even considering 'discrimination' for those not covered by the standards contained therein, such as independent professionals, to name just a few. one of several possible examples" [13] . The caput of art. 2nd of Law No. 10,101/2000 prescribes that, for the plan to be considered sound, "it will be subject to negotiation between the company and its employees.