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MJ Alves & Burle Advogados e Consultores: Desmistificando a repatriação de recursos de servidores públicos


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MJ Alves & Burle Advogados e Consultores

Apr 25, 2017, 13:57 ET

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BRASÍLIA, Brasil, 25 de abril de 2017 /PRNewswire/ -- Em dias de tolerância zero à corrupção, uma questão considerada delicada tem sido debatida nos cenários jurídico e econômico, que é a possibilidade legal de repatriação de recursos mantidos no exterior. Trata-se da situação de brasileiros que, em dado momento, optaram por depositar em outros países dinheiro obtido de operações lícitas.

A questão pode até ser delicada quando relacionada à situação de indivíduos que enviaram recursos para fora de maneira ilegal, como produto de crimes apurados pelos órgãos de controle. Porém, o tema é simples e claro se analisado pela ótica legal.

Com a publicação da "Lei de Repatriação de Recursos" (Lei n.º 13.254, de 13 de janeiro de 2016), foi estabelecida uma janela de oportunidade para que as pessoas possam trazer de volta os valores lícitos que enviaram ao exterior. Nota-se que esta lei, como era de se esperar, trata de objeto lícito, requisito para aperfeiçoamento do negócio jurídico, dispondo sobre recursos obtidos legalmente, enviados ao exterior por opção pessoal e que agora serão repatriados também sob o amparo da legislação.

Nesse contexto de oportunidade, o legislador entendeu por bem excluir expressamente desta regulamentação os detentores de cargos, empregos e funções públicas de direção ou eletivas, bem como o respectivo cônjuge e parentes consanguíneos ou afins, até o segundo grau ou por adoção. Logo, pelo enunciado, esta categoria não foi abarcada pelas condições especiais para transferência ao Brasil dos recursos mantidos em outro país.

Ocorre que esta exclusão, além de não se justificar juridicamente, contraria a Constituição Federal de forma direta. Isto porque o art. 150, inciso II, da Lei Maior, veda que União, Estados, Distrito Federal e Municípios instituam "tratamento desigual entre contribuintes que se encontrem em situação equivalente, proibida qualquer distinção em razão de ocupação profissional ou função por eles exercida, independentemente da denominação jurídica dos rendimentos, títulos ou direitos". Ao afastar a categoria profissional acima descrita, a norma estabeleceu exatamente o tratamento desigual vedado pela Carta de 88, o que, a nosso ver, torna o citado art. 11 inconstitucional.

A propósito, esta impossibilidade de diferenciação de tratamento dos contribuintes em matéria tributária já foi reconhecida na esfera judicial, inclusive pelo Supremo Tribunal Federal, em várias oportunidades. Mais especificamente acerca da possibilidade de adesão ao regime especial para repatriação de recursos, diversas liminares têm sido concedidas, conforme amplamente divulgado, de modo a permitir servidores públicos e familiares de políticos possam aderir ao programa.

Nesse sentido, a forma como foi redigido o art. 11 da Lei n.º 13.257/2016 e os seguidos pronunciamentos do Poder Judiciário demonstram a fragilidade jurídica da exclusão destes servidores e seus familiares do regime especial para repatriação de recursos, o que se espera seja em breve julgado definitivamente como inconstitucional por nossa Suprema Corte.

Por Leandro Modesto / Marcos Joaquim Gonçalves Alves
Sócios do MJ Alves e Burle Advogados e Consultores https://marcosjoaquim.com 
Via Agência Nacional de Notícias / ANN do Brasil
Assessoria de imprensa: Marcio Demari / 43-3037-1240

FONTE MJ Alves & Burle Advogados e Consultores

Related Links

https://marcosjoaquim.com

SOURCE MJ Alves & Burle Advogados e Consultores

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