Acordão nº 01957/2001-003-07-00-3 - RECURSO ORDINÁRIO de 1º Turma, 25 de Abril de 2005
Magistrado Responsável | CLAUDIO SOARES PIRES |
Data da Resolução | 25 de Abril de 2005 |
Emissor | 1º Turma |
Nº processo | 01957/2001-003-07-00-3 - RECURSO ORDINÁRIO |
Relatório
O INSS aforou perante o juízo monocrático da 3ª Vara Trabalhista de Fortaleza, recurso Ordinário contra Construtora Carvalho Cidrão Ltda, nos autos da reclamatória promovida por José Gomes de Araújo.
Pretende o recorrente, que o Egrégio Tribunal do trabalho da 7ª Região modifique a sentença homologatória, para que seja aplicado o percentual de 20% sobre o valor do acordo firmado, em benefício do INSS, fls.24/32.
O recorrido - Construtora Carvalho Cidrão Ltda - apresentou as suas contra-razões às fls.46/48.
O "Parquet", em Parecer de fls.53/56, opina pelo provimento e reforma da sentença nos termos do R.O. em questão.
Voto
ADMISSIBILIDADE
Conheço do Recurso e da respectiva contra-razão, tempestivamente interpostos e preparados na forma da lei, sem ilegitimidade para ser ressaltada.
MÉRITO
Quanto ao mérito do apelo, razão assiste ao Recorrente. A redação dada ao acordo de fl. 11, embora realizado na audiência inaugural, gerou a ausência total de recolhimento do imposto previdenciário. É devido, contudo, a parcela previdenciária incidente sobre seu valor total quando pactuado o fim do processo sem reconhecimento formal de vínculo de emprego. O pagamento de qualquer importância em acordo tem efeito...
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