A impossível definição das contribuições sociais

Name: A impossível definição das contribuições sociais
Brand: Edicoes Nosso Conhecimento
SKU: 9786630021516
Price: 5316.0 INR
Availability: InStock

by Sédric Souard

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ISBN13: 9786630021516
Binding: Paperback
Subject: N/A
Publisher: Edicoes Nosso Conhecimento
Publisher Imprint: Edicoes Nosso Conhecimento
Publication Date: May 25, 2026
Pages: 68
Original Price: GBP 42.0
Language: Portuguese
Edition: N/A
Item Weight: 105 grams
BISAC Subject(s): Taxation

About The Book

O panorama fiscal franc�s � composto por contribui��es que, em alguns casos, t�m uma natureza sui generis. � nomeadamente o caso das contribui��es sociais, contribui��es de natureza fiscal com um objetivo social. Estas contribui��es enquadram-se ora na categoria dos impostos, ora na categoria das contribui��es sociais, pelo que at� mesmo o profissional da �rea fiscal pode deixar-se enganar (�mbito de aplica��o, dedutibilidade, compet�ncia). No entanto, estas contribui��es j� n�o podem ser ignoradas, uma vez que ocupam um lugar importante no quotidiano do contribuinte m�dio: as taxas disparam, enquanto toda a gente (ou quase) as paga, ao passo que o imposto sobre o rendimento incide em menos de um em cada dois agregados familiares franceses. As recentes contesta��es quanto � natureza destas contribui��es sociais evidenciaram a dificuldade dos tribunais franceses e do Tribunal de Justi�a Europeu em harmonizar a sua an�lise. Esta � a ocasi�o ideal para fazer um balan�o destas contribui��es, a fim de compreender o seu funcionamento e aproximar-se de uma conclus�o sobre a sua defini��o.

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