Minimum Core – Income Tax – Alimony – Supreme Court

Abstract

This essay deals with the existential minimum principle in the individual income tax legislation. It investigates the application of the principle to prevent the tax authorities from taxing the portion necessary for the subsistence of the taxpayer and his family. In view of the judgment of the alimony case by the Federal Supreme Court – STF, in ADI n. 5422, it was understood that the amounts guaranteed to the fed for their survival are part of their unavailable living minimum. The taxpayer who receives alimony may exclude such amounts from his income, in compliance with the principle of the existential minimum.