Submitted by PPG Direito (ppgdir@pucrs.br) on 2018-01-25T16:37:42Z No. of bitstreams: 1 CAROLINE_MOREIRA_BOFF_DIS.pdf: 1277043 bytes, checksum: ccd62b38da738b6e7d91b93f3a64b38c (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2018-01-31T12:18:36Z (GMT) No. of bitstreams: 1 CAROLINE_MOREIRA_BOFF_DIS.pdf: 1277043 bytes, checksum: ccd62b38da738b6e7d91b93f3a64b38c (MD5) / Made available in DSpace on 2018-01-31T12:21:53Z (GMT). No. of bitstreams: 1 CAROLINE_MOREIRA_BOFF_DIS.pdf: 1277043 bytes, checksum: ccd62b38da738b6e7d91b93f3a64b38c (MD5) Previous issue date: 2016-02-19 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior - CAPES / 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. / A relev?ncia da Compet?ncia Tribut?ria e da imutabilidade das senten?as trabalhistas, para o estudo proposto neste trabalho, ? grande, tendo em vista que o tr?nsito em julgado das decis?es judiciais existe para a estabiliza??o das rela??es jur?dicas, concretizando o anseio de seguran?a do direito presente, inclusive, no que se refere ?s obriga??es tribut?rias. De fato, as decis?es da Justi?a do Trabalho geram efeitos tribut?rios v?rios. O que deve ser analisada e definida, no entanto, ? a natureza jur?dica da senten?a de m?rito e sua liquida??o, no ?mbito da Justi?a do Trabalho, no que diz respeito ao seu aspecto fiscal, sob a an?lise do lan?amento tribut?rio, composto da declara??o e da constitui??o do tributo. Partindo de tais pressupostos, podemos dizer que a quest?o da Compet?ncia da Justi?a do Trabalho ir? refletir diretamente nas incid?ncias tribut?rias decorrentes da rela??o de emprego, passando por uma an?lise, tamb?m, sobre a quest?o da Compet?ncia da Administra??o P?blica Tribut?ria. ?, pois, a partir do dispositivo judicial trabalhista, que o empregado ir? pautar sua conduta com rela??o ?s suas obriga??es tribut?rias, conduta esta que ser? fiscalizada pelo Ente Tributante e poder?, inclusive, acarretar consequ?ncias e penalidades. Por esta raz?o, se torna de extrema import?ncia uma solu??o jur?dica que assegure ao empregado o direito fundamental ? seguran?a jur?dica, em rela??o ?s decis?es judiciais trabalhistas e os seus reflexos no ?mbito tribut?rio.