O limite da base de cálculo das contribuições destinadas a terceiros entendimento e perspectivas
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Published:
Oct 26, 2023
Keywords:
Social Security Law. Social Security Funding. Limitation of the Calculation Basis. Parafiscal Contributions.
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Abstract
Due to the allocation of Special Appeal No. 1.898.532 to the system of repetitive appeals by the Superior Court of Justice (Repetitive Theme No. 1.079), the purpose of this article is to analyze whether the limit of twenty (20) minimum wages is applicable to the calculation of the calculation basis of parafiscal contributions, pursuant to article 4 of Law 6950/1981, as amended by articles 1 and 3 of Decree-law 2318/1986.
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How to Cite
Rodrigues, R. S., Martins, T. P., & Magalhães, R. A. (2023). O limite da base de cálculo das contribuições destinadas a terceiros: entendimento e perspectivas. REVISTA BRASILEIRA DE DIREITO SOCIAL, 6(2), 5–16. Retrieved from https://rbds.emnuvens.com.br/rbds/article/view/201
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Ao encaminhar os originais, o(s) autor(es) cede(m) os direitos de publicação para a Revista Brasileira de Direito Social.