O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados

Detalhes bibliográficos
Autor(a) principal: Hissa, Carolina Sim??o Odisio
Data de Publicação: 2018
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2496
Resumo: The present paper undertakes an analysis of the principle of isonomy in relation to the tax treatment provided to the Federal Public Servants' Supplementary Pension Foundation - Funpresp and to the private pension funds. Preliminarily, it traces the historical evolution of Social Security in Brazil, as well as the influence of the consolidation of the Social Welfare State in the realization of fundamental social rights, including complementary pension. This, in turn, is understood as the most recent significant change in the civil service pension scheme, which culminated in the creation of a closed private pension entity of a public nature and private legal personality to administer and execute the pension plans of the federal public servants. The legal nature attributed to Funpresp generates a mismatch in relation to private pension funds, insofar as their public character may lead to the incidence of reciprocal immunity, when private foundations of supplementary pensions are not presumed to have a similar immune standard, identical regulatory activities.
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spelling Paes, Jos?? Eduardo Sabohttp://lattes.cnpq.br/0616115870965757http://lattes.cnpq.br/2534171052358367Hissa, Carolina Sim??o Odisio2018-11-16T19:20:34Z2018-12-01HISSA, Carolina Sim??o Odisio. O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados. 2018. 155 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.https://bdtd.ucb.br:8443/jspui/handle/tede/2496The present paper undertakes an analysis of the principle of isonomy in relation to the tax treatment provided to the Federal Public Servants' Supplementary Pension Foundation - Funpresp and to the private pension funds. Preliminarily, it traces the historical evolution of Social Security in Brazil, as well as the influence of the consolidation of the Social Welfare State in the realization of fundamental social rights, including complementary pension. This, in turn, is understood as the most recent significant change in the civil service pension scheme, which culminated in the creation of a closed private pension entity of a public nature and private legal personality to administer and execute the pension plans of the federal public servants. The legal nature attributed to Funpresp generates a mismatch in relation to private pension funds, insofar as their public character may lead to the incidence of reciprocal immunity, when private foundations of supplementary pensions are not presumed to have a similar immune standard, identical regulatory activities.O presente trabalho empreende uma an??lise do princ??pio da isonomia frente ao tratamento tribut??rio dispensado ?? Funda????o de Previd??ncia Complementar dos Servidores P??blicos Federais - Funpresp e aos fundos de pens??o privados. Preliminarmente, tra??a-se a evolu????o hist??rica da Previd??ncia Social no Brasil, bem como a influ??ncia da consolida????o do Estado do Bem-estar Social na concretiza????o dos direitos sociais fundamentais, incluindo a previd??ncia complementar. Esta por sua vez, compreendida como a mais recente altera????o significativa no regime de previd??ncia do funcionalismo p??blico, que culminou com a cria????o de uma entidade fechada de previd??ncia complementar de natureza p??blica e personalidade jur??dica de direito privado para administrar e executar os planos de benef??cios dos servidores p??blicos federais. Calha que a natureza jur??dica atribu??da ?? Funpresp gera um descompasso em rela????o aos fundos de pens??o privados, na medida em que seu car??ter p??blico pode ensejar na incid??ncia da imunidade reciproca, quando as funda????es privadas de previd??ncia complementar n??o s??o prestigiadas com norma imunit??ria similar, malgrado exer??am atividades regulamentares id??nticas.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-11-16T19:20:20Z No. of bitstreams: 1 CarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf: 870756 bytes, checksum: d3591c0091847353b09d3a7117d67af6 (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-11-16T19:20:34Z (GMT) No. of bitstreams: 1 CarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf: 870756 bytes, checksum: d3591c0091847353b09d3a7117d67af6 (MD5)Made available in DSpace on 2018-11-16T19:20:34Z (GMT). No. of bitstreams: 1 CarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf: 870756 bytes, checksum: d3591c0091847353b09d3a7117d67af6 (MD5) Previous issue date: 2018-12-01application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/6062/CarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Stricto Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoIsonomiaFunprespFundos de pens??oImunidade tribut??riaPrevid??ncia complementarSupplementary pension plansPension fundsTax immunityIsonomyCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privadosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-81831https://200.214.135.178:8443/jspui/bitstream/tede/2496/1/license.txtd7d5e5ec75089f122abe937645a56120MD51ORIGINALCarolinaSimaoOdisioHissaDissertacaoParcial2017.pdfCarolinaSimaoOdisioHissaDissertacaoParcial2017.pdfapplication/pdf870756https://200.214.135.178:8443/jspui/bitstream/tede/2496/2/CarolinaSimaoOdisioHissaDissertacaoParcial2017.pdfd3591c0091847353b09d3a7117d67af6MD52TEXTCarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf.txtCarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf.txttext/plain8195https://200.214.135.178:8443/jspui/bitstream/tede/2496/3/CarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf.txt11f92d979a1813e362d00606cbbc77b5MD53THUMBNAILCarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf.jpgCarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf.jpgimage/jpeg5538https://200.214.135.178:8443/jspui/bitstream/tede/2496/4/CarolinaSimaoOdisioHissaDissertacaoParcial2017.pdf.jpgf1757016b04edb4611229a0f6dd5d1dbMD54tede/24962018-11-17 01:11:25.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
title O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
spellingShingle O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
Hissa, Carolina Sim??o Odisio
Isonomia
Funpresp
Fundos de pens??o
Imunidade tribut??ria
Previd??ncia complementar
Supplementary pension plans
Pension funds
Tax immunity
Isonomy
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
title_full O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
title_fullStr O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
title_full_unstemmed O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
title_sort O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados
author Hissa, Carolina Sim??o Odisio
author_facet Hissa, Carolina Sim??o Odisio
author_role author
dc.contributor.advisor1.fl_str_mv Paes, Jos?? Eduardo Sabo
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/0616115870965757
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/2534171052358367
dc.contributor.author.fl_str_mv Hissa, Carolina Sim??o Odisio
contributor_str_mv Paes, Jos?? Eduardo Sabo
dc.subject.por.fl_str_mv Isonomia
Funpresp
Fundos de pens??o
Imunidade tribut??ria
Previd??ncia complementar
topic Isonomia
Funpresp
Fundos de pens??o
Imunidade tribut??ria
Previd??ncia complementar
Supplementary pension plans
Pension funds
Tax immunity
Isonomy
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Supplementary pension plans
Pension funds
Tax immunity
Isonomy
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv The present paper undertakes an analysis of the principle of isonomy in relation to the tax treatment provided to the Federal Public Servants' Supplementary Pension Foundation - Funpresp and to the private pension funds. Preliminarily, it traces the historical evolution of Social Security in Brazil, as well as the influence of the consolidation of the Social Welfare State in the realization of fundamental social rights, including complementary pension. This, in turn, is understood as the most recent significant change in the civil service pension scheme, which culminated in the creation of a closed private pension entity of a public nature and private legal personality to administer and execute the pension plans of the federal public servants. The legal nature attributed to Funpresp generates a mismatch in relation to private pension funds, insofar as their public character may lead to the incidence of reciprocal immunity, when private foundations of supplementary pensions are not presumed to have a similar immune standard, identical regulatory activities.
dc.description.abstract.por.fl_txt_mv O presente trabalho empreende uma an??lise do princ??pio da isonomia frente ao tratamento tribut??rio dispensado ?? Funda????o de Previd??ncia Complementar dos Servidores P??blicos Federais - Funpresp e aos fundos de pens??o privados. Preliminarmente, tra??a-se a evolu????o hist??rica da Previd??ncia Social no Brasil, bem como a influ??ncia da consolida????o do Estado do Bem-estar Social na concretiza????o dos direitos sociais fundamentais, incluindo a previd??ncia complementar. Esta por sua vez, compreendida como a mais recente altera????o significativa no regime de previd??ncia do funcionalismo p??blico, que culminou com a cria????o de uma entidade fechada de previd??ncia complementar de natureza p??blica e personalidade jur??dica de direito privado para administrar e executar os planos de benef??cios dos servidores p??blicos federais. Calha que a natureza jur??dica atribu??da ?? Funpresp gera um descompasso em rela????o aos fundos de pens??o privados, na medida em que seu car??ter p??blico pode ensejar na incid??ncia da imunidade reciproca, quando as funda????es privadas de previd??ncia complementar n??o s??o prestigiadas com norma imunit??ria similar, malgrado exer??am atividades regulamentares id??nticas.
description The present paper undertakes an analysis of the principle of isonomy in relation to the tax treatment provided to the Federal Public Servants' Supplementary Pension Foundation - Funpresp and to the private pension funds. Preliminarily, it traces the historical evolution of Social Security in Brazil, as well as the influence of the consolidation of the Social Welfare State in the realization of fundamental social rights, including complementary pension. This, in turn, is understood as the most recent significant change in the civil service pension scheme, which culminated in the creation of a closed private pension entity of a public nature and private legal personality to administer and execute the pension plans of the federal public servants. The legal nature attributed to Funpresp generates a mismatch in relation to private pension funds, insofar as their public character may lead to the incidence of reciprocal immunity, when private foundations of supplementary pensions are not presumed to have a similar immune standard, identical regulatory activities.
publishDate 2018
dc.date.accessioned.fl_str_mv 2018-11-16T19:20:34Z
dc.date.issued.fl_str_mv 2018-12-01
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dc.identifier.citation.fl_str_mv HISSA, Carolina Sim??o Odisio. O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados. 2018. 155 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2496
identifier_str_mv HISSA, Carolina Sim??o Odisio. O princ??pio da isonomia e as imunidades tribut??rias: um cotejo entre a Funpresp e os fundos de pens??o privados. 2018. 155 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2018.
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dc.publisher.program.fl_str_mv Programa Stricto Sensu em Direito
dc.publisher.initials.fl_str_mv UCB
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Escola de Humanidade e Direito
publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
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