Uma análise da tributação da pensão alimentícia decorrente do direito de família posteriormente à decisão da ADI 5.422
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Tipo
TCC
Data de publicação
2023-12
Periódico
Citações (Scopus)
Autores
Saus, Katharine Marchi Sari
Orientador
Fiorin, Rangel Perrucci
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Resumo
A análise elaborada sobre os aspectos gerais, principiológicos e materiais do imposto sobre a renda e proventos de qualquer natureza permitiu a conclusão que não se pode tributar nenhuma quantia que não corresponda a acréscimo patrimonial positivo do sujeito passivo. Conjuntamente, da análise da natureza da pensão alimentícia, observou-se que as rubricas que compõem seu valor arbitrado final coincidem com os meios de se proporcionar ao dependente dos alimentos seus direitos constitucionalmente assegurados, de forma que estas quantias não representam acréscimo patrimonial e, portanto, não se enquadram no conceito de renda ou proventos, tanto para o alimentante, quanto para o alimentando.
A decisão tomada em sede da ADI 5.422, então, mostrou-se correta do ponto de vista de afastar a tributação destes valores quando do seu recebimento por seu credor. Todavia, ao assim decidir, o Supremo Tribunal Federal acabou por criar uma desigualdade entre os contribuintes devedores de pensão alimentícia e os contribuintes que proveem a subsistência de seus filhos na constância do casamento, tendo em vista que estes são incapazes de excluir da base de cálculo do imposto de renda valores despendidos com rubricas que não constituam gastos com saúde ou instrução. Dessa forma, constatou-se necessário apoio legislativo para a explicitação da possibilidade de exclusão de tais rubricas do imposto de renda dos pais que, ainda casados, também mantêm seus filhos.
Ponto de atenção final ao fato de que, posteriormente à decisão, é concebível ao contribuinte acordar uma separação a fim de se obrigar ao pagamento de pensão alimentícia, de forma que esses valores jamais serão tributados, reduzindo, portanto, a carga tributária.
The analysis of the general, principle-based and material aspects of the tax on income and earnings of any nature led to the conclusion that no amount can be taxed that does not correspond to a positive increase in the taxpayer's assets. In conjunction, with the analysis of the nature of alimony, it was observed that the items that make up its final arbitrated value coincide with the ways of providing the person dependent on alimony with their constitutionally assured rights, in such a way as to guarantee them a dignified life and full development, in all its aspects, so that these amounts do not represent an increase in assets and, therefore, do not fall within the concept of income or earnings, either for the alimony payer or for the alimony recipient. The decision taken in “ADI 5.422”, thus, proved to be correct from the point of view of ruling out the taxation of these amounts when they are received by the creditor. However, in so deciding, the Supreme Court ended up creating an inequality between taxpayers who owe alimony and taxpayers who provide for their children's during the course of their marriage, since the latter are unable to exclude from the income tax base amounts spent on items that do not constitute health or education expenses. As a result, legislative support was needed to make explicit the possibility of excluding such items from the income tax of parents who, while still married, also support their children. A final point of note is the possibility of income tax fraud also made possible by the decision, so that it is currently conceivable for a taxpayer to agree to a separation in order to be obliged to pay alimony, so that these amounts will never be taxed, thus reducing the tax burden.
The analysis of the general, principle-based and material aspects of the tax on income and earnings of any nature led to the conclusion that no amount can be taxed that does not correspond to a positive increase in the taxpayer's assets. In conjunction, with the analysis of the nature of alimony, it was observed that the items that make up its final arbitrated value coincide with the ways of providing the person dependent on alimony with their constitutionally assured rights, in such a way as to guarantee them a dignified life and full development, in all its aspects, so that these amounts do not represent an increase in assets and, therefore, do not fall within the concept of income or earnings, either for the alimony payer or for the alimony recipient. The decision taken in “ADI 5.422”, thus, proved to be correct from the point of view of ruling out the taxation of these amounts when they are received by the creditor. However, in so deciding, the Supreme Court ended up creating an inequality between taxpayers who owe alimony and taxpayers who provide for their children's during the course of their marriage, since the latter are unable to exclude from the income tax base amounts spent on items that do not constitute health or education expenses. As a result, legislative support was needed to make explicit the possibility of excluding such items from the income tax of parents who, while still married, also support their children. A final point of note is the possibility of income tax fraud also made possible by the decision, so that it is currently conceivable for a taxpayer to agree to a separation in order to be obliged to pay alimony, so that these amounts will never be taxed, thus reducing the tax burden.
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direito tributário , direito de família , imposto sobre a renda e proventos de qualquer natureza , pensão alimentícia , tax law , family law , tax , alimony