Não incidência de contribuição social previdenciária sobre participação nos lucros e resultados

• Autor(a) principal: Betelli, Gabriela Volpini
• Data de Publicação: 2013
• 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/34268
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Contribuição social previdenciária; Participação nos lucros e resultados; PLR; Não incidência; Social security contribution; Profit share and results; PLR; No incidence

This research has an analytical approach, considering the supremacy of the Federal Constitution and the values within it. As the law is presented as linguistic phenomenon, this research will be guided by semiotic categories: syntax, semantics and pragmatics. Aiming at providing the topic with a didactical character, this study was developed in 05 chapters. Initially, in the first chapter, we sought examining the constraints enforced by the constitutional text on social security contributions, as well as covering the ordinary law competence in ruling the tax. In the second chapter, we are going to analyze the constitutional structure of the social security contribution, as well as the basic elements required to create its core-rule of incidence. In such context, we will also analyze each aspect of the core-rule of fiscal incidence in the pension contribution. In the third chapter, we will discuss profit share and results at the light of the Federal Constitution of 1988, defining the concept of “profit share”, “remuneration”, “indemnification”, as well as the legal nature of detaching profit share and company results (PLR) from the payment concept. In the fourth chapter, “profit share and results” shall be studied focusing on the Ordinary Law no 10.101/2000, being that in this chapter the criteria and objective limits for profit contributions and the legal nature of agreements executed between companies as well as employees commission fees shall also be addresses. Finally, consolidating all topics covered in the other chapters, in the fifth one we are going to demonstrate the reasons justifying the non-occurrence of social security contributions on paid values as profit share and results, grounding the doctrinaire and legal understanding by the Supreme Court and the Administrative Council of Fiscal Resources on that matter