Detalhes bibliográficos
| Ano de defesa: |
2023 |
| Autor(a) principal: |
Silva, Jhonatas Ribeiro da
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| Orientador(a): |
Nagib, Luiza
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/39447
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Resumo: |
The work has as subject matter the study of social security contribution and especially its incidence in the scope of labor claims. The reason for this clipping rests on the fact that the Labor Justice has competence to execute the social security arising from the sentence pronounced, what represents a modality of tax entry not regulated by the National Fiscal Code, but that needs to be in harmony with it. In addition, the Federal Constitution outlined the materiality about which social security contributions may be charged and, in this study, we will try to compare it with the materiality established by ordinary legislation, by treating its incidence in the scope of labor claims. In this measure, the study starts from the analysis of the tax system outlined by the Constitution, to than analyze in details the social security contribution and its execution by the Labor Justice, as well as the entry institutes and of decay, as disciplined by the National Tax Code, in order to seek to integrate them |
