A seguran?a jur?dica dos empregados frente ?s incid?ncias fiscais decorrentes da senten?a trabalhista : an?lise sob a perspectiva dos direitos e garantias fundamentais

• Ano de defesa: 2016
• Autor(a) principal: Boff, Caroline Moreira
• Orientador(a): Fincato, Denise Pires
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontif?cia Universidade Cat?lica do Rio Grande do Sul
• Programa de Pós-Graduação: Programa de P?s-Gradua??o em Direito
• Departamento: Escola de Direito
• País: Brasil
• Palavras-chave em Português: Empregado; Senten?a Trabalhista; Incid?ncia Tribut?ria; Compet?ncia; Seguran?a Jur?dica
• Palavras-chave em Inglês: Employed; Labour Sentence; Tax incidence; Competence; Legal Security
• Área do conhecimento CNPq: CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: http://tede2.pucrs.br/tede2/handle/tede/7832

The relevance of Tax Jurisdiction and the immutability of labor sentences for the study proposed in this paper, is great, considering that the final judgment of the court decisions available to the stabilization of legal relations, realizing the security longing of this right, even with respect to tax liabilities. In fact, the decisions of the labor courts generate various taxes. What must be analyzed and defined, however, is the legal nature of the merit award and its settlement within the Labor Court, with regard to its fiscal aspect in the analysis of the tax assessment, consisting of the statement and the constitution of the tax. Starting from these assumptions, we can say that the issue of Labour Justice Racing will reflect directly on the tax implications arising from the employment relationship, through an analysis, also on the question of the competence of the Tax Public Administration. It is therefore from the labor court device, the employee will govern their conduct in relation to their tax obligations, a conduct that will be overseen by Ente taxing and may even result in consequences and penalties. For this reason it is extremely important to ensure a legal solution to the employee's fundamental right to legal certainty in relation to the labor court decisions and their consequences in the tax sphere.