THE COLLECTION OF INCOME TAX ON FOOD PENSION: UNCONSTITUTIONAL IN THE CASE OF THE ADVOCATES MEMBERS OF ADVOCACY COMPANY/ A COBRANCA DE IMPOSTO DE RENDA SOBRE PENSAO ALIMENTICIA: INCONSTITUCIONALIDADE NO CASO DOS ADVOGADOS SOCIOS DE EMPRESA DE ADVOCACIA

The present work made a clipping about a concrete situation of inequality envisaged when applying the normative rules of ADI no 5.422, proposed by the Brazilian Institute of Family Law. Therefore, the purpose of the study is to inquire, in particular, whether the unequal treatment between families w...

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Published inRevista Thesis Juris Vol. 5; no. 3; p. 850
Main Authors de Toledo Temer Lulia, Luciana, Couto, Monica Bonetti
Format Journal Article
LanguagePortuguese
Published Universidade Nove de Julho 01.09.2016
Subjects
Analysis
Equality
Family law
Income tax
Law firms
Pensions
Tax law
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Summary:The present work made a clipping about a concrete situation of inequality envisaged when applying the normative rules of ADI no 5.422, proposed by the Brazilian Institute of Family Law. Therefore, the purpose of the study is to inquire, in particular, whether the unequal treatment between families whose providers are lawyers associated with a law firm generates a situation of unconstitutionality. In this sense, a general overview of ADI no 5.422 was initially carried out, and, in a second moment, an analysis of the principle of equality, delimiting its content and outlines. From this, the concrete situation was analyzed, in order to find solutions for the unconstitutionality of the presented case.
ISSN:2317-3580
2317-3580
DOI:10.5585/rtj.v5i3.534