Responsabilidade civil do empregador ante falhas cometidas na declaração de imposto sobre a renda retido na fonte do empregado

Abstract

The present study aims to analyse the employer's civil responsibility for damages resulted from failure, error or delay in sending information to the IRS about the retained and collected employee's income source. First of all, it develops a theoretical andpreliminary survey about tax liability, to then explore its implications in the sphere of civil responsibility and employer's accessory tax obligation to inform, clearly and timely manner, the respective taxable value. From a judicious reflection of some relevant law precedents, it is clear that, fullfilled the premises of civil responsibilities, urges to the payer the obligation to compensate moral damages resulted from faults committed in the retained income tax return.