Tributação do seguro, do resseguro e dos planos de previdência privada, das seguradoras, resseguradoras e entidades de previdência complementar, sob a óptica do constructivismológico-semântico

• Ano de defesa: 2014
• Autor(a) principal: Nogueira, Julia de Menezes
• Orientador(a): Carvalho, Paulo de Barros
• Tipo de documento: Tese
• 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: BR
• Palavras-chave em Português: Seguro; Resseguro; Previdência privada; Seguradoras; Resseguradoras; Entidades de previdência; Planos previdenciários; Tributação; Imposto; Renda; Receita
• Palavras-chave em Inglês: Insurance; Reinsurance; Pension; Insurers; Reinsurers; Pension funds; Pension plans; Taxation; Tax; Income; Revenue
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://tede2.pucsp.br/handle/handle/6484

The goal of this thesis is to analyze, from the perspective of Logical-Semantic Constructivism, all the tax norms incident on insurance, reinsurance and pension plans. We also went through the tax rules applicable to revenues and profits (or surplus) of the entities that are necessary parties to those contracts: insurers, reinsurers, open and closed private pension entities. The analysis of these normative sets under a single point of view is justified, since the contracts on focus and the activities of these entities have a common goal of ensuring risks. In the case of insurance risks, the risks must only be lawful and subject to the categories of damage insurance and personal insurance. In the case of private pension, it protects primarily the social risk of old age. Regarding the taxation of the entities, identity is shown in many aspects, especially the requirement for establishment of technical provisions to meet the future obligations, providence that must necessarily be observed by the Tax Law. In the last chapter, we concentrate on the system built in Brazil, during the last two decades, regarding the taxation of private pension plans. We analyzed each of its stages, to conclude that currently a scheme called "EET" (exemption/exemption/taxation) is adopted, according to which in the first step exemption and deductibility of contributions are granted, in the second step there is also income tax exemption during the accumulation of resources in the plan, with taxation only in the third stage, when the perception of benefits or redemption by the beneficiary occurs, privileging the long-term savings as opposed to the immediate consumption of the income