Imposto de renda - Juros de mora
Autor | Raimundo Canuto |
Páginas | 223-229 |
Page 223
No processo trabalhista, uma questão antiga relativa ao desconto do imposto de renda na fonte refere-se à incorporação dos juros de mora à base de cálculo do imposto. Trata-se de uma discussão muito debatida, mas ainda não resolvida definitivamente. Muitas pessoas, inclusive juízes trabalhistas, são contra a inclusão dos juros de mora na base de cálculo do imposto de renda, sob os seguintes argumentos:
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os juros sobre créditos advindos de ações trabalhistas não constituem renda. Diferentemente dos juros gerados por aplicação financeira, os juros aplicados sobre salários pagos com atraso, via justiça, têm objetivo apenas de recompor parte do valor pela demora no pagamento. Por exemplo: se o trabalhador prestou um serviço e só recebe o respectivo pagamento oito meses depois, é natural que não receba o mesmo valor contratado, mas o valor acrescido de uma parcela destinada à sua recomposição pelos serviços prestados, em função do atraso.
Page 224
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a demora no pagamento de verbas salariais reclamadas judicialmente ocasiona, consequentemente, atraso no cálculo, retenção e recolhimento do imposto de renda. Só que a culpa pelo atraso não é do contribuinte (reclamante), mas de seu devedor (reclamada). Sendo assim, se cabe aplicação de juros na base de cálculo do imposto de renda, justo seria que o consequente acréscimo no valor do imposto, em razão dos juros, fosse cobrado do responsável pela dívida trabalhista (reclamada) e não do credor (reclamante). Sendo o empregador o único causador do atraso no pagamento dos direitos do empregado e, consequentemente, da retenção e recolhimento da verba fiscal, cabe a ele arcar com todos os acréscimos decorrentes da mora.
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os juros de mora não devem incidir sobre a base de cálculo do imposto de renda apurado nas ações judiciais trabalhistas, considerando os termos do artigo 46, § 1º, “I” da lei 8541/92 (entendimento adotado em várias decisões judiciais trabalhistas).
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A orientação jurisprudencial nº 400, SDI-1, TST, mostra com clareza a posição da Justiça do Trabalho na questão da inclusão dos juros de mora na base de cálculo do imposto de renda, conforme texto que segue transcrito:
Os juros de mora decorrentes do inadimplemento de obrigação de pagamento em dinheiro não integram a base de cálculo do imposto de renda, independentemente da natureza jurídica da obrigação inadimplida, ante o cunho indenizatório conferido pelo artigo 404 do Código Civil de 2002 aos juros de mora.
Soubemos que, em decisão recente, o STJ entendeu que não cabe incidência de imposto de renda sobre juros de mora calculados sobre créditos trabalhistas pagos com atraso, porque os juros de mora não representam renda nem acréscimo de patrimônio. Nessa decisão foi alegado também que os juros moratórios não são tributáveis porque não representam simples renda ou acréscimo patrimonial, mas danos materiais e imateriais.
Page 225
Antes de colocar nosso entendimento, vamos transcrever alguns textos relacionados ao assunto, como segue.
Código Tributário Nacional (CNT)
Art. 43 – O imposto de competência da União, sobre a renda e proventos de qualquer natureza tem como fato gerador a aquisição da disponibilidade...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Processo Trabalhista - Questões Polêmicas
- Apresentação
- Adicional de insalubridade
- Adicional de periculosidade
- Adicional noturno
- Aviso prévio
- Contribuição previdenciária
- Dano moral
- Descanso semanal remunerado - DSR
- Divisor para cálculo do salário-hora
- Estabilidade gestante
- Estabilidade por acidente ou doença ocupacional
- Gorjeta
- Honorários advocatícios - Sucumbência
- Honorários periciais
- Hora extra - Caminhoneiro
- Hora extra - Compensação e dedução de valores pagos
- Hora extra - Divisor para cálculo do salário-hora
- Hora extra - Jornada em regime de 12 x 36 horas
- Hora extra - Limite diário
- Hora extra - Reflexo sobre outras verbas
- Hora extra - Função de confiança - Bancário
- Hora extra - Intervalo intrajornada
- Hora extra - Limites de jornada
- Hora extra - Salário variável - comissionista
- Hora extra - Tempo de deslocamento entre a portaria e o local de trabalho
- Imposto de renda - Juros de mora
- Imposto de renda - Férias indenizadas / Proporcionais
- Indenização adicional - Art. 9º, Lei 7238/84
- Intervalo intrajornada
- Intervalo interjornadas
- Intervalo do artigo 384, da CLT
- Jornada de trabalho - Limites da carga horária
- Motorista - Jornada de trabalho
- Pedido
- Prescrição
- Responsabilidade subsidiária - (reclamadas adicionais)
- Revelia
- Sobreaviso
- Seguro-desemprego
- Trabalho noturno
- Acúmulo de função e desvio de função
- Petição - Extensão do texto
- Relação sentença - Conta de liquidação
- Decisões - Divergências
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