Made available in DSpace on 2016-04-26T20:25:35Z (GMT). No. of bitstreams: 1 lucia mazara.pdf: 494154 bytes, checksum: 25c54ae0cc42bbee115cfcbfba88e4af (MD5) Previous issue date: 2007-06-04 / This study has the objective to discuss about the Legal norms which regulates the Complementary Social Security Closed Entities EFPC, casting the tribute types and treating the incidence of each one of them over the entities and/or the benefits and recovery payments, according to each case. The study adopts as systemic base line the lessons of Professor Paulo de Barros Carvalho regarding the tributary incidence matrix-rule, in order to catch a glimpse of the correct interpretation of the tributes. The outcome of the work is the tributes compile: Income Taxation, Social Contribution over the Net Profit CSLL, PIS/PASEP, Cofins & CPMF treated individually under the Complementary Social Security Closed Entities point of view. Nevertheless, brief considerations regarding the Social Burden and its consequences to the entities are weaved in the end / Este estudo tem como objetivo discorrer sobre as normas do Direito que regem a tributação das Entidades Fechadas de Previdência Complementar EFPC, elencando os tipos de tributos e tratando da incidência de cada um deles sobre as entidades e/ou pagamento dos benefícios e resgates, conforme o caso. O estudo adota como base de sistematização os ensinamentos do Prof. Paulo de Barros Carvalho referente a regra-matriz de incidência tributária, a fim de vislumbrar a correta interpretação dos tributos. O resultado do trabalho é a compilação dos tributos: Imposto de Renda, Contribuição Social sobre o Lucro Líquido CSLL, PIS/PASEP, Cofins e CPMF tratados individualmente sob o ângulo das Entidades Fechadas de Previdência Complementar. Cabendo, ainda, ao final, breves considerações com referência aos Encargos Sociais e seus reflexos para as entidades

Préciser la notion de catégorie professionnelle est un exercice essentiel. Les enjeux sont multiples. Ils intéressent la rémunération, le temps de travail, la protection sociale complémentaire, la représentation collective, etc. La reconnaissance des catégories professionnelles, notamment au travers de la distinction des cadres et des non-cadres, participe à l’organisation de l’entreprise et contribue au respect du principe d’égalité de traitement. Cet exercice se révèle néanmoins délicat : le législateur n’a pas précisé les contours du concept de catégorie professionnelle ; la mutation des formes de travail, se traduisant parfois par une uniformisation des fonctions dans l’entreprise, modifie le paysage. Le rôle des partenaires sociaux pour apporter quelque clarté est souvent décisif. / The conceptual definition of professional classifications is an essential exercise since the stakes are high. It affects wages, working hours, complementary social security, collective representation, etc. The identification of professional categories, particularly between the executive and non-executive categories, helps in the organization of companies and contributes to the application of equal treatment principle. This exercise is nevertheless delicate because the legislator has not previously provided a precise conceptual delineation of professional categories ; the changes in the forms of work, sometimes reflected by a standardization of the roles within the company, is changing the landscape. The role of social partners is often critical in providing some clarification.