O conceito constitucional de renda e a incidência do IPPJ sobre a Selic apurada na repetição do indébito tributário: uma análise segundo o constructivismo lógico-semântico

• Autor(a) principal: Iberti, Antonio Eduardo Oliveira
• Data de Publicação: 2019
• 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/26610
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Conceito constitucional; Constructivismo lógico-semântico; IRPJ; Renda; Repetição do indébito tributário; Taxa Selic; Tributário; Constitutional concept; Logical-semantic constructivism; Corporete income tax; Income; Repetition of tax undue; Selic rate tax

In the current scenario in which Taxpayers are presented with various discussions aimed at waiving the payment of federal taxes, as well as the refund of amounts improperly paid to the Union coffers, to which the percentages related to the Selic Rate verified in the period are invariably added. in which the individual was obliged to be deprived of a portion of his assets, it is essential to analyze the legitimacy of the taxation of these amounts by the Federal Tax Authorities as Income Tax - legal entity, given that these amounts represent important sums for Taxpayers. In the research on the legitimacy of Selic taxation found in the repetition of tax undue by the IRPJ, the fundamentals presented by the theory called Logical-Semantic Constructivism were adopted as basic premises, as well as the normative provisions of the legal system and brief comments on the jurisprudential position of the Superior Courts around the matter