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Supreme Court decision allows the taxpayer to claim restitution of the amounts unduly paid in the last five years.
Supreme Court decision allows the taxpayer to claim restitution of the amounts unduly paid in the last five years
For the tax authorities, young apprentices are linked to the Brazilian General Social Security Regime and compulsorily insured, which justifies the requirement of social security contributions. But decisions to the contrary have been handed down in federal courts.
Para o fisco, o jovem aprendiz está vinculado ao RGPS como segurado obrigatório, o que justifica a exigência das contribuições previdenciárias. Mas decisões em contrário têm sido proferidas em varas federais.
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