PRECEDENCE OF THE SOURCE OF FUNDING AS ESSENTIAL ELEMENT FOR SPECIAL RETIREMENT: AN ANALYSIS OF LEADING CASE ARE664335

Abstract

The study falls within the field of constitutional, tax and social security law. Will be analyzed a Supreme Court case in the ARE 664 335, which may affect an important social right: the special retirement. This pension is aimed for the insured who has worked exposed to harmful agents and is granted where the exercise proven craft in adverse conditions for 15, 20 or 25 years . To do justice to this provision , currently requires the corroboration of actual worker exposure through the form called professional profile . Social Security advocates that if the professional profile information about the effectiveness of personal protective equipment, retirement should not be granted , under penalty of offending the precedence of the source of funding. In this step, the aim of this work is to examine the possible effects of the Supreme Court decision, if the arguments of the INSS are accepted. In this context, focus will be given to tax arguments passing by the legal nature of social contributions for its finalistic nature, the sources of financing of Social Security. Also the framework provided by the Economic Analysis, which suggests a very unfavorable scenario for the insured, in which information asymmetry can lead to an environment of moral hazard and adverse selection will be used.