Income tax withheld whenever a public payment is made. Issues related to tax accessory obligations
DOI:
https://doi.org/10.62855/rcd.5.1.2024.159Keywords:
income tax, certificate of judgement debt, tax accessory obligationsAbstract
Considering Brazilian’s newest Supreme Court decision, involving the income tax withheld whenever a public payment is made, some issues related to tax accessory obligations have been raised. This article’s objective is to analyze the applicable law and Internal Revenue Service’s decisions on the matter.
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FURTADO, Caldas J.R. Direito Financeiro. 4ª ed. Belo Horizonte: Forum, 2014, p. 201
Supremo Tribunal Federal, RE 607.886/RJ (Tema 364), Tribunal Pleno, Relator Ministro Marco Aurélio, Recorrente: Estado do Rio de Janeiro, Recorrido: José Raimundo da Silva Neto, sessão virtual do Plenário realizada de 07 a 14 de maio de 2021, DJE 27/05/21
Supremo Tribunal Federal, RE 684.169/RS (Tema 572), Tribunal Pleno, Relator Ministro Luiz Fux, Recorrente: Umerindo Albino Ferreira e outro, Recorrido: União, DJE 23/10/2012
Supremo Tribunal Federal, RE 1.293.453/RS (Tema 1130), Tribunal Pleno, Rel. Ministro Alexandre de Moraes, Recorrente: União, Recorrido: Município de Sapucaia do Sul, DJE 22/10/2021
Solução de Consulta nº 27- COSIT, de 26/09/2014 e Solução de Consulta DISIT-SRRF nº 9008, de 20/03/2019
Solução de Consulta nº 108- COSIT, de 25/04/2024
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