Contribuição à seguridade social alterações trazidas pela lei nº. 11.941/2009 e suas consequências

• Autor(a) principal: Ercoli, Henrique Barcelos
• Data de Publicação: 2009
• 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/31027
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Contribuição à seguridade social; Lei 11.941/2009; Alterações e conseqüências; Social security contribution; Law 11.941/2009; Changes and consequences

As from release on the Official Gazette of the Federal Executive of the Law number 11941/2009, great and important innovations were introduced in the paternal legal system, mainly in the tax law. Within the context, concerning to the social security contribution, object of this work, the legislative, related to the ordinary Law presented modifications deserved to be commented and reflected such as: (a) change of taxable event of the social security contribution; (b) alteration of rule archetype of tax assessment of the social security contribution, expressly forecasted in the Federal Constitution of 1988; (c) the reflect of the new taxable event concerning loss of a procedural right (lapse) and statute of limitation of tax credit; (d) the possibility to question the lapse and the statute of limitation of the security social contribution, in view of labor suit procedure delay. Before, however, to properly enter into study of the issue, it is important to emphasize that this issue approach will be make in order to face up and explain the vague and indefinite legal concepts of legal, social and economical relevance. Thus, to better understanding and use by the students, professors, lawyers, and other legal professionals, as well as others interested in general, this work will be divided in chapters, with titles and sub-titles, containing the position of the legal writing, the court position and, mostly, of the guardian of the Constitution: the Federal Supreme Court