Funrural – Constitucionalidade

Funrural – Constitucionalidade

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Segundo o STF, é constitucional, formal e materialmente, a contribuição social do empregador rural pessoa física (“novo Funrural”), reinstituída pela Lei 10.256/2001, incidente sobre a receita bruta obtida com a comercialização de sua produção.

Observe-se ainda que a suspensão do “antigo Funrural”, promovida pela Resolução do Senado n.º 15, de 2017, da legislação declarada inconstitucional pelo STF, no Recurso Especial n.º 363.852/MG, não afeta a contribuição do empregador rural pessoa física reinstituída pela Lei 10.256/2001 (o “novo Funrural”).

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Bases: RE/STF n.º 718.874/RS, artigo 25 da Lei 8.212/1991 e Solução de Consulta Cosit 92/2018.

Fonte: Guia Tributário
Data: 20 de agosto de 2018
Acesso: 24 de agosto de 2018

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