ANALYSIS OF THE CONSTITUTIONALITY OF THE INCREASE IN THE JUDICIAL FEE IN THE COURT OF APPEALS OF THE STATE OF SÃO PAULO A CRITICAL EVALUATION IN THE LIGHT OF THE PRINCIPLE OF PROPORTIONALITY.

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Laura Charallo Grisolia Elias
Vinícius de Paula Pimenta Salgado
Pedro Pilotto Arrais

Abstract

The article aims to analyze the constitutionality of the increase in the judicial fee, from 1% to 1.5%, in the State of São Paulo, due to recent legislative changes (2023), which is why it seeks to reflect on the controversies that gravitate around hermeneutics, constitutional principle, proportionality and the adequacy of the infra-constitutional legislation on procedural costs in the face of the concept of tax rate. The analysis involved a deductive and dialectical study of a bibliographic review in order to delimit the existence or not of the aforementioned unconstitutionality, elucidating the normative, doctrinal and jurisprudential arguments for this purpose. Finally, the analysis covered considerations on legislative novelties related to the subject, such as, notably, the advent of State Law No. 17,785/2023, investigating the occurrence or not of the distancing of procedural costs from the tax rate matrix rule. The conclusion reached that the aforementioned increase will be unconstitutional if there is no proportional correspondence between the increase in the rate and the effective improvement in the quality of judicial services provided to the jurisdictional, since the collection purpose of the respective tax type is subsidiary (the main scope is remuneration). Therefore, it is understood that as inflation, monetary adjustment and market dynamics already change the values of goods and services in general, it is unnecessary to increase procedural costs, as they are already levied as a percentage of the updated value of the case.

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CHARALLO GRISOLIA ELIAS, Laura; DE PAULA PIMENTA SALGADO, Vinícius; PILOTTO ARRAIS, Pedro. ANALYSIS OF THE CONSTITUTIONALITY OF THE INCREASE IN THE JUDICIAL FEE IN THE COURT OF APPEALS OF THE STATE OF SÃO PAULO: A CRITICAL EVALUATION IN THE LIGHT OF THE PRINCIPLE OF PROPORTIONALITY. Revista de Direito Tributário e Financeiro, Florianopolis, Brasil, v. 10, n. 2, 2025. DOI: 10.26668/IndexLawJournals/2526-0138/2024.v10i2.10879. Disponível em: https://indexlaw.org/index.php/direitotributario/article/view/10879. Acesso em: 1 apr. 2025.
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Author Biographies

Laura Charallo Grisolia Elias, Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo

Docente no Curso de Direito do Centro Universitário da Fundação Educacional Guaxupé - UNIFEG. Mestre em Direito e Desenvolvimento pela Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo (FDRP/USP). Especialista em Direito Tributário pelo IBET - Instituto Brasileiro de Estudos Tributários.

Vinícius de Paula Pimenta Salgado, Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo

Graduado pela Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo (FDRP/USP) (2019 - 2023). Advogado na área de Direito Tributário (planejamento tributário, combinação de negócios e processos). Membro da Comissão de Direito Tributário da Ordem dos Advogados do Brasil (OAB/RP). Integrante do Grupo de Pesquisa em Informações Contábeis da FEA-RP/USP - INCONT (2024).

 

Pedro Pilotto Arrais, Universidade de Ribeirão Preto (UNAERP).

Graduado em Direito pela Universidade de Ribeirão Preto (UNAERP).