A INCONSTITUCIONALIDADE DA DESVINCULAÇÃO DAS RECEITAS DA UNIÃO (DRU) EM FACE DAS CONTRIBUIÇÕES SOCIAIS DESTINADAS A SEGURIDADE SOCIAL

Abstract

This research aims to make a debate about the constitutionality of the Untying of Federal Revenue (DRU), instituted by Constitutional Amendments no. 93 who added art. 76 of the Acts of the Transitional Constitutional Provisions(ADCTs)of the Federal Constitution of 1988, making a comparison under the prism of constitutional fundamental social rights. The DRU decouples 30% of the revenues collected from social contributions, a tribute whose purpose is to finance social rights, that is, its revenue is already bound by the will of the original constituentpower.Thus, a study was carried out on the objectives of contributions to basic fundamental rights, focusing on the primary intention to guarantee the financing of social contributions, as well as a brief verification of possible violations of stone clauses that cannot be changed for the worse. . Thus, in order to respond to the objective proposed in the research, the theme of the financing of social rights was addressed t hrough the collection of resources by social contributions. It will then fit the analysis on constitutional and the characteristics of the tax in question, emphasizing the criterion of destination, in order to investigate whether or not their disassociation is constitutional. At another time, the work turned its attention to the DRU, conducting a study Finally,once the deeper analysis of the premises that gave rise to the research was reached, the DRU was confronted with fundamental social rights in order to answer the proposed problem,namely,whether or not the amendments to Constitution no. 93.