A incidência do imposto sobre a renda e proventos de qualquer natureza em verbas indenizatórias e o tratamento tributário a ser dado à indenização prevista na Lei nº 12.783 de 11 de janeiro de 2013

• Autor(a) principal: Chiesa, Marjorie Merida
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/29173
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Incidência; Imposto sobre a renda; Verbas indenizatórias; Incidence; Income tax; Indemnity payments

The aim of this academic research is to analyze the incidence of income tax on any indemnity payments, as well as the treatment that has to be given on indemnity regulated by the Brazilian Law number 12.783/2013. In order to develop this study, an analysis of the main aspects of the current doctrine and jurisprudence will be done, regarding the incidence or the non-incidence of the income tax on any indemnity payments to finally demystify the general idea of non-incidence of the income tax in these payments. Hence, it will be presented arguments related to the non-incidence of this tax on the indemnity payment regulated by the law number 12.783/2013, despite the current opposite understanding of the Brazilian Federal Secretary on this issue. Furthermore, this study also aims to demonstrate the need to study the legal nature of each type of indemnity, to verify the compliance with the Brazilian law currently in force