STF confirma a isenção do imposto de renda sobre pensão alimentícia

O Supremo Tribunal Federal decidiu, por unanimidade, no último dia 30, a inconstitucionalidade da incidência de imposto de renda sobre os valores recebidos a título de pensão alimentícia, isso porque, foi entendido que estes valores não configuram aumento de patrimônio e o alimentante já pagou o imposto, sendo configurada a bitributação.

Além disso, a tributação afetaria majoritariamente mulheres, o que viola a igualdade de gênero. Nas palavras do ministro Roberto Barroso, “na maioria dos casos, após a dissolução do vínculo conjugal, a guarda dos filhos menores é concedida à mãe. A incidência do imposto de renda sobre pensão alimentícia acaba por afrontar a igualdade de gênero, visto que penaliza ainda mais as mulheres. Além de criar, assistir e educar os filhos, elas ainda devem arcar com os ônus tributáveis dos valores recebidos a título de alimentos, os quais foram fixados justamente para atender às básicas necessidades da criança ou adolescente”.  

A decisão ainda rejeitou o pedido da União de que fosse definida data para início do corte, tentando evitar pedidos de restituição dos valores pagos nos últimos 05 anos, com isso, todos aqueles que foram tributados nos últimos 05 anos, seja em pensões judiciais ou extrajudiciais, para filhos ou ex-esposas, poderão pleitear judicialmente ou administrativamente a restituição dos valores referentes aos últimos 05 anos.

Este pedido poderá ser feito pelos próximos 5 anos e independe do valor recebido à título de pensão. Além disso, aquele que paga os alimentos continuará podendo utilizar-se da dedução ao fazer a declaração pelo modelo completo de tributação.

A restituição pode ser requerida pela via judicial ou extrajudicial, para avaliar o caminho mais adequado para o seu caso consulte profissional de sua confiança. Entenda melhor no vídeo abaixo:

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    برای کودکان ترسناک است؛ از طرفی هوای
    آلوده و محیطی که شاید به خوبی ضدعفونی نشود، نیز
    می‌تواند فرزند شما را در معرض بیماری‌های ثانویه، قرار دهد.
    بنابراین، اگر پزشک برای فرزندتان
    تزریقاتی را تجویز کرده؛
    بهتر است درخواست تزریق در خانه را در آچاره
    ثبت کنید تا فرزندتان بدن نگرانی و ترس، بگذارد، آمپولش را بزنید.

    یکی از مزایای دریافت خدمات تزریق در خانه از
    آچاره، اطمینان از آمدن پرستاران حرفه‌ای به منزل است.
    بسیاری از شرکت‌هایی که نیروی
    تزریقات را به منزل می‎فرستند به مدارک علوم پزشکی، پرستاران توجهی نمی‌کنند.
    برخی از نیروهای این شرکت‌ها بهیار هستند یا به صورت تجربی، تزریقات
    را آموخته‌اند.
    پرستاران رسمی واجد شرایط می‌توانند آمپول و واکسن بزنند، اما فقط با دستورالعمل شفاهی یا کتبی پزشک و تحت نظارت پزشک می‌توانند این کار را انجام دهند.
    پرستارانی که از سال ۲۰۰۸ به بعد فارغ التحصیل شده‌اند، واحدهای مربوط به مدیریت پزشکی را به عنوان بخشی از
    برنامه درسی خود به پایان رسانده‌اند.
    در مورد برخی از داروهای تزریقی، لازم است که پرستار در مورد سابقه‌ی
    حساسیت بیمار به این تزریق اطلاعات لازم را کسب کند یا در صورت نیاز، تست حساسیت را انجام
    دهد.
    یکی از کاربردهای تزریق زیر جلدی مرفین و تزریق انسولین در بیماران دیابتی، برای جذب آهسته دارو در بدن است.
    همچنین پرستاران وبهیارانی که برای انجام این
    امور گماشته می شوند باید کاملا به نوع تزریق انواعدارو از نوع وریدی، زیرجلدی، داخل جلدی و یا تزریق عضلانی آشنایی داشته باشند.زیرا نوع
    تزریق رابطه مستقیمی با اثربخشی دارو
    دارد. قیمت تزریق سرم در منزل وابسته به این
    است که پرستار چه نوع سرمی را برای شما تزریق کند و مسافتی که از شرکت تا منزل طی می کند چقدر است برای اطلاعات
    بیشتر ازقیمت بروز 1401 با شماره زیر
    تماس بگیرید. شما می توانید در هر ساعت از شبانه روز با موسسه پرستاری تماس گرفته و درخواست استخدام
    پرستار در منزل را برای دریافت سرم داشته باشید که پرستار خصوصی در منزل برای بهبودی
    شما خدمات مربوطه را ارئه می دهد.
    باتوجه به اینکه ممکن است برای ارایه خدمت پرستاری نیاز به تجهیزات یا داروی خاصی نیز باشد در
    ادامه و پس از هماهنگی با پشتیبانی مقدار پرداختی دقیق موارد اعلام خواهد شد.
    مطالعات نشان داده است سالمندانی که در
    منزل مورد مراقبت قرار می گیرند
    از نظر سلامتی وضعیت مناسب تری نسبت
    به سالمندان ساکن در آسایشگاه سالمندان دارند.

    مرکز درمانی به طبیب با به کار گیری کادر پرستاری مجرب در شبانه روز این امکان را
    فراهم کرده است. که همه مردم تهران بتوانند در هر زمانی که خواستند تزریقات در منزل را دریافت کنند.
    که نباید نادیده گرفته شود، بلکه
    باید شرایطی برای بیماران فراهم شود.
    که بتوانند در هر لحظه از خدمات تزریق
    آمپول در منزل به صورت 24 ساعته بهره مند شوند.
    تمام این عوامل را به تیم پشتیانی ما
    اعلام کنید؛ هزینه تزریق در منزل، به
    طور دقیق به شما اعلام خواهد شد.

    با این حال در نظر داشته باشید؛
    هزینه تزریق آمپول در منزل آچاره بسیار منصفانه است.

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  70. آیا اتصال گوشی به تلویزیون قدیمی ممکن است؟
    این ویژگی در بعضی از تلویزیون های اخیر سامسونگ
    گنجانده شده است، اما برای سایر تلویزیون ها از جمله الجی، سونی و غیره شما به
    دانگل AllShare Cast نیاز دارید. اگر در اینجا موفق شده‌اید که تلویزیون خود را پیدا کنید، گوشی را به ChromeCast وصل کنید.
    یک کدی بر روی نمایشگر تلویزیون
    خواهید دید، مطمئن شوید که با کد گوشی یکیست.

    در صفحه جدید باید گزینه Full screen on related gadget را فعال
    کنید تا نمایش تصویر در تلویزیون به صورت تمام‌صفحه باشد.
    اکنون با گوشی آیفون خود برنامه اپل موزیک
    را باز کرده و موزیکی را از آن پخش کنید.

    DLNA یک روش دیجیتال بی‌سیم است
    که امروزه اغلب تلویزیون‌های هوشمند
    از آن پشتیبانی می‌کنند. از آن جهت که این اتصال از نوع بی‌سیم است، لازمست گوشی و تلویزیون به یک شبکه وای‌فای وصل شوند، چراکه در این بخش، وای‌فای همان نقش کابل اتصال
    گوشی به تلویزیون را ایفا می‌کند.
    تماشای عکس‌ها در تلویزیون سازگار به کابل شارژ و دستگاه تلفن همراه شما نیاز دارد.

    برای وصل کردن گوشی به تلویزیون قدیمی با کابل شارژر، احتیاجی به نرم افزار ندارید.
    جدیدترین گوشی‌های اندرویدی با درگاه
    USB Type-C عرضه می‌شوند که شبیه به یک استوانه کوچک است
    و جایگزین درگاه micro-USB شده است. این درگاه برای شارژ دستگاه و
    انتقال فایل‌ها مورد استفاده قرار می‌گیرد و علاوه
    بر این از استاندارد DisplayPort هم پشتیبانی کرده
    و می‌تواند برای اتصال به تلویزیون هم مورد استفاده قرار بگیرد.
    نحوه اتصال گوشی به تلویزیون با شارژر به دستگاه و سیستم عامل
    خاص شما بستگی دارد. اگرچه همه روش‌ها مشابه هستند، فرآیند اتصال آیفون
    به دستگاه اندرویدی متفاوت است. تماشای
    عکس‌ها در تلویزیون سازگار به کابل شارژ و
    دستگاه گوشی شما نیاز دارد.
    تماشای انواع محتواها بر روی صفحه بزرگ تلویزیون‌های
    امروزی از مهم‌ترین محبوبیت‌های کاربران به
    شمار می‌رود. امروزه همراه با پیشرفت تکنولوژی، با اتصال انواع گوشی‌های هوشمند به تلویزیون این امر میسر
    خواهد شد. به همین دلیل با آموزش وصل کردن گوشی به تلویزیون در این صفحه آشنا خواهید شد.
    این کابل بهترین مبدل برای وصل کردن گوشی سامسونگ به تلویزیون است.

    در یک طرف دارای یک پورت میکرو
    USB است و یک طرف آن نیز به HDMI متصل
    می‌شود. خبر خوب این است که اگر
    آیفون ۵ و بالاتر داشته باشید، علاوه بر امکان
    پخش موسیقی، عکس و ویدیو‌های خود می‌توانید به منو‌ها، بازی‌ها
    و سایر برنامه‌های موجود روی گوشی هم دسترسی داشته باشید.
    احتمالا پس از برقراری اتصال منوی Use USB Forبه صورت
    پاپ آپ روی صفحه گوشی شما ظاهر می‌شود که باید در
    میان گزینه‌های آن File Transfer را انتخاب کنید.
    این سایت سعی دارد سایت های برتر سراسر ایران را معرفی
    کند ما با نمایش دادن پیش نمایشی از سایت، کاربران را به دیدن کامل مطالب سایت های معرفی
    شده دعوت میکنیم فلذا هیچ لینک، عکس، و متنی از سایت های معرفی شده کپی نمیشود.

    یک پورت USB مدل Type-C برای وصل کردن موبایل در جلوی دستگاه تعبیه شده است.
    ایده استفاده از موبایل به‌عنوان کامپیوتر کم‌کم در حال محقق شدن
    است. اولین قدم‌ها برای این کار تولید
    داک‌های موبایل بود که خوشبختانه برندهای بزرگی مثل سامسونگ هم وارد عرصه شده‌اند.
    کابل SlimPort تقریبا عملکردی مشابه با کابل MHL دارد و روش
    اتصال آن هم مشابه با هم است.
    درصورتی‌که تلویزیون شما این
    قابلیت را داشته باشد، مراحل وصل شدن ساده است.

    اگر Chromecast خود را پیدا نکردید در سمت چپ بالای صفحه اصلی
    برنامه Google Home، روی Add Set up system New system
    ضربه بزنید. Screen Mirroring در دستگاه‌های دارای Android نسخه 5.0
    یا بالاتر در دسترس است.
    البته جهت استفاده از این شیوه لازم است که هم
    گوشی و هم تلویزیون سامسونگ، قابلیت پشتیبانی بازتاب آینه‌ای و ارسال داده را داشته باشند.
    همچنین باید تلویزیون سامسونگ هوشمند بوده
    و از قابلیت اتصال به وایفایی خانگی
    برخوردار باشد. قرنیه کردن محتویات گوشی در
    تلویزیون هوشمند سامسونگ و مشاهده آن با کیفیت بالا نیاز به انجام تنظیمات خاص دارد.

    برای اتصال کابل شارژر به کامپیوتر، ابتدا
    یک سر کابل را به درگاه USB-A متصل کرده و
    سر دیگر را به گوشی متصل کنید.
    بر روی گوشی، پیامی ظاهر می‌شود که در آن گزینه Transfer Data را انتخاب کنید.

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  82. ۱۰ روش جذب مرد آلفا با قدرت زنانه ی ایرانی
    زنان بتا معمولا افراد رمانتیکی هستند و دوست دارند در رابطه خود از رفتارهای رمانتیک برای
    ابراز عشق و علاقه‌شان استفاده کنند.
    مثلا از نامه‌های عاشقانه، بوسه روی
    پیشانی و… استفاده می‌کنند و
    اهل کارهای مدرن نیستند. من می دانم
    که نزدیک شدن به آرزوی بسیاری از زنان یک مسئولیت و یک
    مصیبت برای زندگی است. اما در مورد مهر در پاسپورت، حلقه در انگشت و
    وعده سوگند در محراب چطور؟ – تو پرسیدی.
    البته رهبر، شهروند قانونمند جامعه است و نفقه و میزان آن
    را به طور منظم پرداخت خواهد کرد کمک
    مالیفرزند، دریافت ماهانه توسط مادرش، بسیار فراتر از انتظارات وکلای هر دو طرف خواهد بود.

    به همین دلیل است که آلفاها به ندرت گره می زنند.
    و اگر این اتفاق بیفتد ، آنها به سرعت با همسر
    خود خنک می شوند ، شروع به رفتار با او مانند یک خدمتکار
    می کنند. و سپس طلاق می گیرند یا شروع
    به دویدن به چپ و راست می کنند. بنابراین، زنانی که
    به دنبال حفظ یک رهبر مرد در کنار خود هستند،
    باید به طور جدی فکر کنند که آیا به چنین همسری نیاز دارند یا خیر.

    اما درک اینکه باهوش هستید برای ایجاد اعتماد به نفس لازم ضروری است.

    همه نمی دانند برنامه نویسی عصبی-زبانی یا پیک
    آپ چیست، اما همه کلمات و مفاهیم
    این سیستم های روانی را می دانند.
    عاشق خود شوید و آرام باشید – چنین ظاهری کار
    نخواهد کرد. ناگهانی، زیاده روی، خودانگیختگی – آنچه آلفا به
    آن نیاز دارد، روابط ساده، قابل اعتماد، آرام و معمولی برای او نیست.

    اگر واقعا بخواهند یک کار را انجام بدهند، آن را تا آخر
    تمام کرده و بعد کار دیگر را شروع می‌کنند.
    از هر قدمی که در زندگی خود برمی‌دارند، لذت می‌برند.

    از زندگی خود راضی هستند و
    در بیشتر موارد کم نمی‌آورند.
    آنها می‌خواهند در روابط، حرفه و سایر جوانب زندگی خود از دیگران برتر باشند.

    خو‌دبزرگ‌بین بر این باور است که
    چون به سطح خاصی از موفقیت رسیده‌است، از امتیازات
    و فرصت‌های خاصی برخوردار است.
    اما آدم‌ سرافراز با وجود رسیدن به موفقیت هنوز هم می‌داند که فرصت‌ها به دست آوردنی هستند
    و باید هنوز هم به تلاش ادامه دهد.
    تمامی حقوق این سایت برای “مرکز آموزش دیجیتال مارکتینگ زوم‌کد” و متعلق به سید مسلم حسینی می‌باشد.

    این شخصیت نسبت به خودش آگاهی
    دارد و می داند که کارهایش چه تاثیری روی
    دیگران دارد. مرد گاما مردی دلسوز و حمایت گر است و
    در حل مسئله و مشکلات خوب عمل می کند.

    مردان دارای تیپ های شخصیتی مختلفی هستند که انتخاب شیوه رفتار مناسب
    با آنها با آگاه بودن به شخصیت شناسی مردان رابطه تقریبا مستقیمی دارد که میتواند نتیجه مطلوب را عاید شما کند.
    همان طور که در قسمت مقدمه هم به این موضوع اشاره کردیم، همه نباید لزوما یک شخصیت
    داشته باشند.
    او سرگردان نیست ، بلکه هدفی مشحص را دنبال میکند.
    مدرک شرط لازم برای او نیست
    ، اما عطش دانش دارد. او می خواهد یاد بگیرد ، و این کار را
    انجام می دهد.
    او شما را واقعاً سرگرم‌کننده و فردی می‌بیند
    که می‌تواند بسیاری از کارهای جالب را به‌طور
    خودجوش انجام دهد. با چالش گفتاری
    در واقع دیدگاه او را به چالش می کشید و این موجب میشه
    که اون علاقمند برای بودن و ماندن توی رابطه باشه.

    رنگ‌های آبی و قرمز برای تیپ‌های کلاسیک مردانه رنگ‌های تندی در
    کنار هم… برخی از اینها ناشی از توانایی او در خندیدن به خودش است.

    این بدان معنی نیست که او نمی ترسد ، بلکه
    می پذیرد که ترس وجود دارد ولی
    در هر فرصتی با آن روبرو می شود.

    چرا یک مرد آلفا، مانند بسیاری از مردان رده
    بالا، باید حق راه رفتن به سمت چپ را داشته باشد؟ زیرا
    مردان موجوداتی تحلیلی هستند و زنان مصنوعی.

    برای ارتباط بدن خود با مرد،
    ما زنان باید جاذبه قلب و هیجان هوشیاری را احساس کنیم.

    تنها در این صورت است که میل
    واقعی در ما بیدار می شود که منجر به ارگاسم درخشان و غنی می شود.
    در عین حال، خود ارگاسم می تواند یک جزء فیزیولوژیکی حداقلی داشته باشد، اما دریایی از احساسات را به ارمغان می آورد که
    ما را از نظر معنوی بالا می
    برد و ما را به آسمان هفتم می رساند.
    ترکیبات ما در تفکیک ناپذیری لذت حسی،
    فکری و فیزیولوژیکی نهفته است.

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