Algumas notas sobre a incidência do imposto de renda sobre os rendimentos recebidos acumuladamente (RRA)

Abstract

Some time has been debated in the jurisprudence the question of income received cumulatively (RRA) and resulted, even change in law. Nevertheless, their treatment still relevant, especially due to the recognition of their overall impact by the Supreme Court (RE 614 232 AgR-Q-RG / RS and RE 614 406 / RS). In the lines that follow, they will be examined how the jurisprudence of the Superior Tri-bunal of Justice (STJ) unraveled such issues, the debate that followed and took their appreciation to the Federal Supreme Court (STF), the change wrought by the legislator and the possible repercussions of a change, by the Supreme Court, the case law already signed. Ideally, therefore, that they respect the constitutional principles involved in the problem, it is to preserve the understanding of the Superior Court on the previous period, prior to Law 12,350 / 2010, which reconciled the art content. 12 of Law 7,713 / 88 with legislation that was before him, and, for the period following the effective date of this law, apply the scheme-to forecasts it to all kinds of RRA, and not only those from work or retirement.