Inconstitucionalidade do artigo 26 da Lei 11.941/2009: do momento da ocorrência do fato gerador das contribuições sociais sobre a folha de salários

Abstract

The theme in debate is of utmost importance for all taxpayers; the alteration of article 26 of Law 11.941/2009 which included the second and third paragraphs of article 43 of Law 8.2121/1991 concerns all and deserves a profound study and analysis. To comprehend the problems raised by the above aterations, it is necessary to examine the components of the primary rule of how the social contributions charges are levied over the payroll, the perception by Labor Courts and the analysis of the Constitutional Principles which may have been disregarded through the alteration of the applicable law in view of the consequent raise of the tax burden for all tax payers. The lack of any conctusive decisions from labor case law, the difficulty to discus the matter at the Superior Labor Court and the confrontation with several Principles of the Brazilian Constitutional make the discussion of this theme extremely relevant.