Patrimônio do Sindicato
Autor | James Magno Araújo Farias |
Ocupação do Autor | Desembargador do Tribunal Regional do Trabalho da 16ª Região/MA; Presidente (2016/2017); Corregedor Regional (2014/2015) |
Páginas | 121-121 |
Page 121
O art. 548 da CLT diz o que compõe o patrimônio das associações sindicais.
Inicialmente inclui as Contribuições Sindicais, o antigo Imposto Sindical (criado na vigência da Constituição Federal de 1937), hoje previsto a partir do art. 578 da CLT e também com previsão expressa no art. 217, I, do vigente Código Tributário Nacional, conforme será visto adiante em detalhes.
Também inclui outras contribuições dos associados, na forma estabelecida nos estatutos ou pelas Assembleias Gerais (taxa para custeio do sistema confederativo, taxa assistencial, revigoramento, reforço ou fortalecimento sindical); além disso, o patrimônio sindical inclui os bens e valores adquiridos e as rendas resultantes, as doações e legados; as multas e outras rendas eventuais.
O art. 549 diz que a receita dos sindicatos, federações e confederações só poderá ter aplicação na forma prevista nos respectivos orçamentos anuais, obedecidas as disposições estabelecidas na lei e nos seus estatutos.
Conforme dito antes, o Precedente Normativo n. 119, da SDC do TST, que diz ser ofensiva à liberdade sindical prevista nos arts. 5º, XX e 8º, V, da Constituição de 1988, cláusula constante de acordo, convenção coletiva ou sentença normativa, que estabelece contribuição em favor de entidade sindical a título de taxa para custeio do sistema confederativo, assistencial, revigoramento ou fortalecimento sindical e outras da mesma espécie, obrigando trabalhadores não sindicalizados. As cláusulas que estabelecerem descontos de não associados são nulas e tornam passíveis de devolução os valores irregularmente descontados. Assim, nesta modalidade de contribuição, apenas os associados terão o...
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PEÇA SUA AVALIAÇÃO- Direito Constitucional do Trabalho
- Direito do trabalho coletivo
- A formação histórica do sindicalismo
- O sindicalismo após a Constituição Federal de 1988
- Natureza do Sindicato
- Patrimônio do Sindicato
- Contribuições para a entidade Sindical
- Número legal de dirigentes Sindicais
- Da negociação coletiva: Convenções e acordos coletivos de trabalho
- Direito de greve
- Comissões de conciliação prévia
- Legislar, flexibilizar ou reduzir direitos para garantir empregos?
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