Contribuição social da Lei Complementar n.º 110, de 2001: exaurimento da finalidade e destinação do produto arrecadado

• Autor(a) principal: Giannini, Paula Steffen
• 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/36091
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Contribuição social; FGTS; Finalidade específica; Destinação do produto da arrecadação; Desvio de finalidade; Restituição do indébito tributário; Social contribution; FGTS; Particular purpose; Levy product allocation; Misuse of purpose; Refund of tax overpayments.

Complementary Law n. ° 110, 2001 instituted the social contribution due by employers in case of unfair dismissal the employee under the ten percent tax rate on the amount of deposits due to the Service Time Guarantee Fund (FGTS). Such normative provision has as main purpose to recover the deficit from restricted accounts of FGTS on the economic plans summer and Collor. Thus, with the depletion of its purpose, that is, with the recovery of the deficit of the linked accounts, remains hampered its exaction, becoming improper your gathering. Therefore, we have from the moment that as accounts were blended, the continuity of tax collection is diverting purpose of the contribution, leaving the taxpayer a refund of tax overpayment in respect for constitutional firsts. The control of the product collected is made by observing the process positivation the norm and there may be different destination than for the purpose it was established