A incidência da contribuição previdenciária sobre a participação nos lucros ou resultados

• Autor(a) principal: Westin, Lauren Anne Fernandes
• 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/30002
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Contribuição previdenciária; Participação nos lucros ou resultados; Não incidência; Imunidade; Isenção; Social security contribution; Companies profits or performance sharing; Non-incidence; Immunity; Exemption

This assignment is about the incidence of a modality of Social Security Contribution on companies profits or performance sharing. Discusses if the general rule of this Social Security Contribution non-incidence is a reflection of the non-incidence in the strict sense, of immunity or of an exemption. That discussion is realized under a doctrinal and jurisprudential approach, as well as from the perspective of rule-array of tax incidence of this Contribution. It brings the main reasons that lead to the mischaracterization of the distribution plans from the perspective of the Brazilians Internal Revenue Service and their Board of Tax Appeals. It concludes with the impossibility of Social Security Contribution incidence on the companies profits or performance sharing, except in cases of obvious fraud, because the Social Security Contribution is constitutionally and legally unrelated with the salary, there is, in fact, a situation of non-incidence in the strict sense and immunity. In this case, there is no conflict between these propositions