A responsabilidade da administração pública na terceirização de serviços
Carregando...
Data
Autores
Título da Revista
ISSN da Revista
Título de Volume
Editor
Escola Nacional de Administração Pública (Enap)
Resumo
A Administração Pública vem cada vez mais utilizando-se da terceirização de serviço, em decorrência disso tem responsabilidades na contratação de serviços terceirizados que decorrem do contrato firmado com a empresa de prestação de serviços terceirizados. A responsabilidade da Administração Pública na terceirização de serviços tem implicações tributárias e trabalhistas. Conforme determinação legal o ente público que contrata empresa de prestação de serviços terceirizados está obrigado a proceder a retenção e o recolhimento dos tributos decorrentes do contrato de terceirização de serviço firmado por meio de retenção e recolhimento de tributos e contribuições, bem como, garantir os direitos trabalhistas e previdenciários dos empregados alocados na execução do contrato de prestação de serviço, que dar-se-á por meio de retenções de valores a serem depositados em Conta-Depósito Vinculada aberta em nome da contratada bloqueada para movimentação. A Administração Pública dispõe de mecanismos eficientes para afastar a responsabilização tributária e trabalhista decorrente do contrato de prestação de serviço. O presente trabalho dar-se-á com pesquisa bibliográfica de doutrinas, de leis e normativos que tratam do assunto, bem como, da jurisprudência decorrente dos tribunais pátrios.
Public Administration is increasingly using outsourcing services, as a result of which it has responsibilities in contracting outsourced services that result from the contract signed with the company to provide outsourced services. Public Administration's responsibility for outsourcing services has tax and labor implications. Pursuant to the law, the public entity that contracts the outsourced services company is obliged to withhold and pay the taxes resulting from the service outsourcing agreement signed through the withholding and payment of taxes and contributions, as well as to guarantee the rights. employees' labor and social security benefits allocated in the execution of the service agreement, which will be held through retention of amounts to be deposited in a Linked Deposit Account opened in the name of the contractor blocked for movement. The Public Administration has efficient mechanisms to exclude tax and labor liability arising from the service contract. The present work will be with bibliographical research of doctrines, laws and regulations that deal with the subject, as well as the jurisprudence arising from the national courts.
Public Administration is increasingly using outsourcing services, as a result of which it has responsibilities in contracting outsourced services that result from the contract signed with the company to provide outsourced services. Public Administration's responsibility for outsourcing services has tax and labor implications. Pursuant to the law, the public entity that contracts the outsourced services company is obliged to withhold and pay the taxes resulting from the service outsourcing agreement signed through the withholding and payment of taxes and contributions, as well as to guarantee the rights. employees' labor and social security benefits allocated in the execution of the service agreement, which will be held through retention of amounts to be deposited in a Linked Deposit Account opened in the name of the contractor blocked for movement. The Public Administration has efficient mechanisms to exclude tax and labor liability arising from the service contract. The present work will be with bibliographical research of doctrines, laws and regulations that deal with the subject, as well as the jurisprudence arising from the national courts.