Post by account_disabled on Feb 27, 2024 11:31:52 GMT 6
The 1st Section of the Superior Court of Justice will decide, in the judgment of repetitive appeals, the possibility of excluding the employee's social security contribution and Income Tax amounts, withheld at source by the employer, from the calculation basis of the employer's social security contribution and contributions intended for third parties and environmental risks at work (RAT) — new name given to occupational accident insurance (SAT), which finances the social security benefits of injured workers. reproduction Appellants request exclusion from IR and employee social security contributions In one of the representative cases of the controversy, the appellant argued that the calculation basis for the employer's social security contribution, the SAT and the contribution from third parties must correspond to the net value of the remuneration.
The collegiate determined the suspension of all processes involving the issue in the first and second instances and in the STJ itself. The special resources rapporteur is Minister Herman Benjamin. A search carried out by the magistrate in the court's jurisprudence database recovered 922 monocratic decisions and 25 rulings from the 1st and 2nd Panels with similar demands. With information Chinese Europe Phone Number List from the STJ press office .As can be seen, financial compensation for federal tax debts can be achieved via compensation or refund, and the taxpayer has the right to choose to use administrative refunds even in cases where the debts are due to a final and unappealable court ruling, given that the standard does not contain any conditions.
In the same sense is the content of article of Lawwhich also ensures as an alternative the administrative refund of undue tax payments, even if fixed in a final and unappealable judicial decision, providing that the taxable subject who establishes credit, including judicial ones with final res judicata, relating to a tax or contribution administered by the Federal Revenue Secretariat, subject to refund or reimbursement, may use it to offset its own debts relatihich establishes that the payment of the undue tax debt recognized in court is consecrated via court order and the provisions of Federal Laws andthat authorize administrative restitution of the tax unduly paid without the need to formalize the court order? Despite the scenario of jurisprudential instability on the topic it seems to us that the text of article itself is the key to the response to this controversy.
The collegiate determined the suspension of all processes involving the issue in the first and second instances and in the STJ itself. The special resources rapporteur is Minister Herman Benjamin. A search carried out by the magistrate in the court's jurisprudence database recovered 922 monocratic decisions and 25 rulings from the 1st and 2nd Panels with similar demands. With information Chinese Europe Phone Number List from the STJ press office .As can be seen, financial compensation for federal tax debts can be achieved via compensation or refund, and the taxpayer has the right to choose to use administrative refunds even in cases where the debts are due to a final and unappealable court ruling, given that the standard does not contain any conditions.
In the same sense is the content of article of Lawwhich also ensures as an alternative the administrative refund of undue tax payments, even if fixed in a final and unappealable judicial decision, providing that the taxable subject who establishes credit, including judicial ones with final res judicata, relating to a tax or contribution administered by the Federal Revenue Secretariat, subject to refund or reimbursement, may use it to offset its own debts relatihich establishes that the payment of the undue tax debt recognized in court is consecrated via court order and the provisions of Federal Laws andthat authorize administrative restitution of the tax unduly paid without the need to formalize the court order? Despite the scenario of jurisprudential instability on the topic it seems to us that the text of article itself is the key to the response to this controversy.