Mensagem de Veto Parcial nº 343 de 15/07/2021. Comunico a Vossa Excelência que, nos termos previstos no § 1° do art. 66 da Constituição, decidi vetar parcialmente, por inconstitucionalidade e contrariedade ao interesse público, o Projeto de Lei nº 1.343, de 2021, que 'Dispõe sobre a autorização para que estruturas industriais destinadas à fabricação de vacinas de uso veterinário sejam utilizadas na produção de insumos farmacêuticos ativos (IFA) e vacinas contra a covid-19 no Brasil'.
MENSAGEM Nº 343, DE 15 DE JULHO DE 2021.
Senhor Presidente do Senado Federal,
Comunico a Vossa Excelência que, nos termos previstos no § 1° do art. 66 da Constituição, decidi vetar parcialmente, por inconstitucionalidade e contrariedade ao interesse público, o Projeto de Lei nº 1.343, de 2021, que "Dispõe sobre a autorização para que estruturas industriais destinadas à fabricação de vacinas de uso veterinário sejam utilizadas na produção de insumos farmacêuticos ativos (IFA) e vacinas contra a covid-19 no Brasil".
Ouvido, o Ministério da Economia manifestou-se pelo veto ao seguinte dispositivo do Projeto de Lei:
Art. 5º do Projeto de Lei
Art. 5º Ato do Poder Executivo poderá prever incentivo fiscal destinado às pessoas jurídicas que adaptem suas estruturas industriais destinadas originalmente à fabricação de produtos de uso veterinário para a produção de vacinas contra a covid-19.
Razões do veto
A proposição legislativa estabelece que ato do Poder Executivo federal poderia prever incentivo fiscal destinado às pessoas jurídicas que adaptassem as suas estruturas industriais destinadas originalmente à fabricação de produtos de uso veterinário para a produção de vacinas contra a covid-19.
Embora se reconheça a boa intenção do legislador ao autorizar benefício de natureza tributária, a proposição legislativa encontra óbice jurídico por violar o disposto no § 6º do art. 150 da Constituição, o qual determina que benefícios tributários só podem ser...
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