A Lei Kandir e a ofensa ao equilíbrio federativo

Abstract

This article addresses the underlying discussions about the declaration by the Federal Supreme Court, on the inaction of the Brazilian Congress in regulating Article 91 from the Act of Temporary Constitutional Provisions. (ADCT). This provision determines that a supplementary law should be edited to regulate the financial resources transferred from the Union to the States, regarding the compensation for the collection loss due to the exoneration of ICMS on exports. The starting point to which we wish to draw attention is the link between fiscal autonomy and federalism, especially under the focus of centralizing efforts that the Union has undertaken since the enactment of the Brazilian Constitution from 1988 (CRFB/88). Subsequently, the losses incurred by the ill-fated macroeconomic policy of exportation stimulus carried out by the Union is discussed, which overcome the losses of tax collection and are correlated largely with the loss of political autonomy (and the growing dependency on the Union) and with the deindustrialization of the States. Finally, from the study of the judgment of the Direct Action for the Declaration of Unconstitutionality by Omission n.25, we conclude that the rule which will be edited to complete the provision of Article 91 from the Act of Temporary Constitutional Provisions. (ADCT) must contain all the losses suffered since 1996, in a way to comply with the compensation idealized by the Brazilian lawmakers.