A problemática relativa à incidência tributária do imposto sobre rendas e proventos de qualquer natureza incidente nas indenizações oriundas de danos morais

Abstract

This monograph’s scope is to examine the incidence of tax on income and earnings of any nature incident in compensation for moral damages. We begin our work outlining the concepts of income and earnings. To do this, we draw a brief overview about the theories that deal with income. After, we discussed the concept within the Brazilian legal system, leading us to list a concept of income to be used in the study. In the second part, the moral damage and its repair were delimited. In this approach, we made a quick historical overview of how the moral damage was dealt. In the third and final part, we compared the concepts defined in the first two, to thereby conclude the possibility of tax exaction, even in the face of the edition of Precedent 498 of the Superior Court.