O caráter jurídico das horas extras para incidência do imposto de renda: indenização ou acréscimo de renda?

Abstract

The work on screen aims to examine the character of indenizatorio Additional hours of extras in the face of incidence of Income Tax. It is a matter of importance, since it is part of daily life for workers by Brazilian and doctrinal differences exist about the topic under discussion. The idea of producing this scientific work originated from a magazine article I read a notice over the course of law, has brought me a question about the subject. Will be used searches and doctrinal judgments, using the method exegetico-law. The issue of this work was linked to following question: The Additional hours of extras here is Indenizatorio or Remuneratorio, aiming to address the Income Tax? It will be discussed the structuring of both institutes, since beginning its history until the present day, adding an analysis on the principles that govern, their impact and legality. As more teeth, will be issued if the legality of the Income Tax charge on the additional hours of extras, since that is not positivado hours Extras indenizatorio have character, although a more thorough approach on the issue could clarify this question. Finally, from the study on the two legal institutions on screen, the author will make an analysis on the legality of the charge or not the Income Tax on the additional hours of extras.