O critério temporal do Imposto sobre a Renda da Pessoa Jurídica

• Autor(a) principal: Lucci, Leonardo
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/22870
• topic: Tempo; Direito positivo; Incidência de impostos; Imposto de renda; Time; Positive law; Tax incidence; Income tax; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This dissertation has its goal to investigate the temporal criterion of the main-foundation of tax incidence on a legal person income tax. As a starting point, we examine positive law from the methodological perspective of logical-semantic constructivism and the role of language as constitutive of both reality and positive law. Therefore, we move to the analysis of time through a philosophical approach to, based on it, understands how the law institutionalizes and legalises time. Subsequently, we bring conclusions about time developed in the previous topic for the study of legal person income tax, specifically its temporal criterion. The subject is explored analytically, starting with the fixation of existing economic and fiscal theories on income, followed by the examination of this tax in the Brazilian legal system, guided by the prescriptive statements provided for in the constitutional highlands. In this sense, the rigid discrimination of tax competences, the informing constitutional principles on income and how their minimum semantic content is constitutionally provided for through dialogism and intertextuality are highly examined. From then on, the general norms of tax law and their possible contents are observed. Then, in these general norms, the prescriptions on income and the criteria for defining the moment of their realization are explored. Soon after, the legal person income tax mainfoundation is determined, demonstrating all the criteria contained in the antecedent and consequent normative. In a third moment, fixed the content and the scope of the income sign, the temporal criterion of this exhalation is presented and its respective classification in instantaneous, continuous and complex facts. The periodicity required to verify this tax is verified, as well as the influences of the availability – legal and economic – of income and of the calculation regime – accrual and cash – in relation to its temporal criterion. From there, investigate or the timing of this tax related to legal entities, as well as issues related between this tax and compensation for tax losses