Acceso usuarios
Alexandre Alexandre Tomaschitz, Mauricio Dalri Timm do Valle, Rosaldo Trevisan
O AFRMM (Adicional ao Frete para a Renovação da Marinha Mercante) foi criado com o intuito de promover o desenvolvimento da marinha mercante e da indústria de construção e reparação naval brasileiras e destina-se a atender aos encargos da intervenção da União nas atividades da navegação mercante. Antes da Constituição Federal de 1988, o AFRMM, segundo o Supremo Tribunal Federal, possuía a natureza jurídica de “contribuição parafiscal” e era considerado constitucional, segundo o regime jurídico vigente à época. Com o advento da Constituição Federal de 1988, cabe indagar com qual natureza jurídico-tributária o AFRMM foi recepcionado pelo novo regime constitucional e se a exação continua constitucional à luz de tal regime.
The AFRMM (Additional Freight for Merchant Navy Renewal) was created with the purpose of promoting the development of the merchant navy and the Brazilian shipbuilding and repair industry, and was intended to meet the costs of the Union’s intervention in merchant navigation activities. Before the Federal Constitution of 1988, the AFRMM, according to the Supreme Court (STF), had the legal nature of “parafiscal contribution” and was constitutional according to the legal regime in force at the time. However, with the Federal Constitution of 1988, it was necessary to inquire what was the legal nature the AFRMM on the new constitutional regime and if the taxation remains constitutional in the light of that regime.
