Contribuição previdenciária: inovações quanto à materialidade nas reclamações trabalhistas

Detalhes bibliográficos
Ano de defesa: 2023
Autor(a) principal: Silva, Jhonatas Ribeiro da lattes
Orientador(a): Nagib, Luiza lattes
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
Departamento: Faculdade de Direito
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/39447
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