The National Code to in the declare non-existence

firoj3131

Legal-tax relationship between plaintiffs and defendant, with regard to the collection of Income Tax levied on food received from the feeder, in terms of the Vote given by Minister Dias Toffoli in the context of ADI No. 5422 in the STF and 2) condemn the Federal Union to refund the amounts unduly collected in this regard, respecting the five-year statute of limitations. Therefore, according to the wording given by Minister Dias Toffoli, rapporteur of the ADI, "food or alimony arising from family law are not configured as income or earnings of any nature for the food creditor, but an amount taken from the asset increases received by the supporter to be given to the fed.

The perception of these values ​​by the person fed does not represent new wealth, and is therefore outside the hypothesis of tax incidence." In conclusion, if the event generating income tax is the increase in the taxpayer's assets, the STF understood —  in a ruling delivered in a direct action of unconstitutionality, with binding effect for EX Mobile Phone Numbers all Powers of the Republic (article 28, sole paragraph of Law 9868 /99) that no income tax is levied on alimony, which is the subsistence allowance for the person receiving food intended for basic minimum existential resources and does not represent an increase in assets.



The ruling handed down in the ADI can still be appealed against embargoes for clarification, but only for possible modulations of the effects of the declaration of unconstitutionality, which does not rule out the right to postulate at this moment incidental judicial declarations of the non-existence of a legal tax relationship between the food and the Union, as is expected when exercising the broad right of access to the Judiciary.Prohibition of social setbacks on the agenda at the STF: case of ADI 5,595 Fernando Facury Scaff August ConstitutionalPolicy.