É inconstitucional, por violação à cláusula constitucional da não afetação da receita oriunda de impostos e à autonomia municipal, norma estadual que determina a forma de aplicação dos recursos destinados ao município em razão da repartição constitucional de receitas. STF. ADI 2355/PR, relator Min. Nunes Marques, julgamento virtual finalizado em 16.9.2022 (info 1068).

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