Post by account_disabled on Mar 4, 2024 9:48:55 GMT
On another occasion it was said ( here ) that "the taxation of Profit Sharing and Results (PLR) is the subject of the most heated and thought-provoking discussions that took place within the 2nd Carf Judgment Section" . It didn't take long for the assertion to be confirmed: just 21 days after the publication of the column dedicated to the PLR, the Superior Chamber of Tax Appeals [1] , as determined by article 19-E, of Law no. 10,522, of 2002, added by article 28, of Law No. 13,988, of 2020, in view of the tie in the trial [pro-taxpayer tiebreaker rule], it took an abrupt turn in its pacified jurisprudence. SpaccaIn precedents handed down in 2021, the Superior Chamber prevailed, by a majority of votes [2] , on the understanding that the amounts paid to administrators (non-employee directors) as profit sharing would be subject to the incidence of social security contributions.
In many others, propounded before the aforementioned time frame, by the casting vote, the winning thesis was confirmed [3] . The 1988 Charter is lavish in contemplating a series of norms relating to the worker's social rights, with participation in profits or results, unrelated to remuneration, being one of them — ex vi of item XI of article 7. It is always prudent to remember EL Salvador Mobile Number List that such fundamental rights contain not only a prohibition on intervention, but also a prohibition on insufficient protection. Hence it is right to state that the "Constitution sought to establish limits on the power of the legislator and the contractors themselves to shape the employment contract. The constituent defined the basic structure of the legal model of the employment relationship with direct effects on each concrete situation.
Normative discipline is capable, in many cases, of constituting the employee's subjective right vis-à-vis the employer , even if, in some configurations, the matter becomes the subject of specific legislation " [4] . To determine whether the amount paid as PLR to administrators (non-employee directors) should be (or not) separated from remuneration, it is imperative to inquire whether they would be included in the concept of workers , contained in the caput of article 7 of CRFB/88. Those who understand that non-employee directors are covered by the provision, moving away from the historically prevailing understanding in Carf, do so under the argument that " [t]he Constituent did not want to differentiate between workers.
In many others, propounded before the aforementioned time frame, by the casting vote, the winning thesis was confirmed [3] . The 1988 Charter is lavish in contemplating a series of norms relating to the worker's social rights, with participation in profits or results, unrelated to remuneration, being one of them — ex vi of item XI of article 7. It is always prudent to remember EL Salvador Mobile Number List that such fundamental rights contain not only a prohibition on intervention, but also a prohibition on insufficient protection. Hence it is right to state that the "Constitution sought to establish limits on the power of the legislator and the contractors themselves to shape the employment contract. The constituent defined the basic structure of the legal model of the employment relationship with direct effects on each concrete situation.
Normative discipline is capable, in many cases, of constituting the employee's subjective right vis-à-vis the employer , even if, in some configurations, the matter becomes the subject of specific legislation " [4] . To determine whether the amount paid as PLR to administrators (non-employee directors) should be (or not) separated from remuneration, it is imperative to inquire whether they would be included in the concept of workers , contained in the caput of article 7 of CRFB/88. Those who understand that non-employee directors are covered by the provision, moving away from the historically prevailing understanding in Carf, do so under the argument that " [t]he Constituent did not want to differentiate between workers.