A participação nos lucros ou resultados e as contribuições previdenciárias: uma análise da jurisprudência do Conselho Administrativo de Recursos Fiscais
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Data
2011-11
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Costa, Leonardo de Andrade
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The object of this study is the analysis of specific themes regarding the Profit or Result Sharing (PRS), as the frequency of payment, the payment of an amount to only a few areas of the company and the existence of clear and objective rules of the profit sharing agreements between the employer and the employee. To introduce the subject it will be presented the constitutional matter: the self applicability of art. 7, XI of the Constitution of 1988, which is the object of Extraordinary Appeal n. 569.441- RS, which recently had its repercussion by the Supreme Court and the trial is still pending. After a brief summary of the legislation that regulates the PRS, it will be part of the study the understanding of the Federal Taxpayers Council (administrative court) on the matter, through the practice analysis of the jurisprudence regarding the referred themes of the legislation (Law n. 10.101/2000), which regulates the PRS.