THE (UN)DEDUCTIBILITY OF QUANTITIES CONCERNING THE ECONOMIC DEFICITS’ DISCHARGE OF PRIVATE PENSION PLANS OF THE NATURAL PERSON’S INCOME TAX CALCULATING BASIS

Abstract

In this article, guided by the method of logical-semantic constructivism by Paulo de Barros Carvalho, we investigate the possibility of deducting from the personal income tax calculation basis the extraordinary contributions paid to private pension entities. In this way, the theme is based on the judgment of the Representative Controversy Theme No. 171 by the National Collegiate of Jurisprudence Unification. Therefore, a multidisciplinary study is established, observing categories of both Civil Law and Social Security Law, adopting their concepts for interpretative purposes in accordance with Article 109 of the National Tax Code. Thus, as appropriate to the method that follows, the semantics, or the legal nature, of both Income Tax deductible funds and the extraordinary contributions mentioned above are investigated, with a view to understanding whether the nature of the latter meets the criteria of the former, so that it can be answered whether or not these non-ordinary amounts can be considered deductible amounts.