A aposentadoria especial do contribuinte individual

Detalhes bibliográficos
Ano de defesa: 2018
Autor(a) principal: Noceti, Rodrigo Fagundes lattes
Orientador(a): Gonçalves, Ionas Deda
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://tede2.pucsp.br/handle/handle/20914
Resumo: The article analyses the legal relationship of the individual taxpayer, such as the one previously known as ―autonomous‖ or liberal professional. under the light of the special retirement benefit as a protective form of social security risks and contingencies. The methodology used was the legislative, doctrinal and legal research, which presents some differences of understanding regarding the matter. In on one hand the jurisprudence starts being established in the sense that the benefit becomes possible for this individual taxpayer on the other hand some authors understand that such legal situation would not be possible. The article also checks if this jurisprudential understanding is aligned with the main principles and goals of the social security system. Finally, we have concluded in accordance with this understanding based on the current structure of the system and we found some contradictions in the purpose of the system regarding this social security benefit