LEGAL NATURE OF UNION CONTRIBUTION AND ITS NON-OBLIGATION

Abstract

The modification that occurred in the CLT regarding the contribution of workers to the Unions brought with it a new tax reality regarding the union contribution. In this way, it is necessary to doctrinal and jurisprudential analysis about the very legal nature of the tax so that there is reflection on the applicability of the union contribution, as well as whether it still fits the very concept of tax. Being necessary for that, the analysis of the legislation, understandings of the courts and doctrinal concepts in order to conclude if the contribution in question still fits as a tribute. Scientific articles, Brazilian tax and labor legislation, doctrinal and jurisprudential concepts and understandings were used to formulate the hypothesis that the assistance contribution is no longer configured as a tribute. The tribute is characterized by being a pecuniary, compulsory payment, in currency or whose value can be expressed therein, which does not constitute a sanction for an unlawful act, instituted by law and collected through a fully linked administrative activity. Compulsoriness is characterized as an obligation not arising from a contract, thus not having a voluntary or optional character in relation to its fulfillment, not giving the citizen autonomy of will, since its payment is mandatory, not being an optional or voluntary act , thus it is understood that the non-mandatory payment of the contribution mischaracterizes the tax aspect.