A contribuição previdenciária federal sobre valores percebidos judicialmente: a relação jurídico-tributária para aposentados e pensionistas

Abstract

This study aimed to analyze the social security contribution of federal public servants by looking into the main tax discussions that have become the core of legal controversies involving retirees and pensioners in the federal public service. Such controversies were analyzed through the viewpoint of the head-rule of incidence and the theory of norms. Through the concepts of the head-rule, competence and tax capacity, the study sought to identify and define the antecedent and consequent of this tax levy and each of its criteria, extracting them from the legal diplomas pertinent to the matter. The issue specifically analyzed in this research was the calculation and withholding of the contribution to the social security plan made by retirees and pensioners on the amounts obtained through a judicial decision and paid through writs of payment and small value requisitions. This problem demanded from understanding the social security reforms imposed by the secondary constituent power, to analyze the legal nature of the Contribution to the Employee's Security Plan (CPSS) and its application to retirees and pensioners of the federal public service, going through the objective identification of the matriz rule of tax incidence, to the verification of the relation between the contribution base and the material criteria contained in the hypothesis of incidence. It is also essential to point out the calculation and withholding logic of the state entity and the established jurisprudence, aiming to ponder the judicial controversy in order to indicate the practical methodology of calculation and withholding of the social security contribution to the security plan of the federal public servant in compliance with the judgment stage. The methodology was based on bibliographic research through books, articles, laws, jurisprudence and sites.