Perícia contábil nas relações de trabalho em processos judiciais

Abstract

It constitutes the Judge prerogative, along a labor lawsuit or prosecution – in case of need – to constitute an official appraiser expert accountant to aid during the ongoing process. Such action can occur during the knowledge phase, cognition phase, which comprises the previous time regarding the pronunciation – can also occur at the end of payment outstanding debentures, in the sentenced decision ‘commando decisório’, that is, after the course of actions. The present paper had as main focus to study the official law expertise appraisal, when undergoing the outstanding debenture phase payment, on the executive bond-share, when the Judge can name an expert accounting professional in order to make an appraisal and compute the exact value - undergoing currency corrections and interests to be paid by the debtors, computing incomes and deductions (State/ Federal Fiscal Taxes) and the ones owed by any, or both parts, involved in the prosecution - to be reverted to the Social and Fiscal System or to the GovernmentPreventive System to provide public services. In practical terms, that refers to the steps followed in case of involving official accounting expertise to appraise, in the final phase of debt payment in the labor prosecution, yet depending on exact currency. To accomplish such a task, the present paper was divided into two parts: The first has shown some conceptual aspects regarding the aid of official accounting appraisal, in the labor prosecution, in order to, in the second phase, perform a case study (labor prosecution already judged and sentenced “ transitado julgado”, meaning there is no possibility of appealing, due to elapsed time limit), in order to find the outstanding debenture value (quantum debeatur) to an ex-employee that brought suit against the employer. After a detailed case study, it was possible to reach the exact amount owed to the complainant or objector, as well as the taxable incomes related to Fiscal Taxes and Government Preventive System. The period regarding the official appraisal was from November 1st, 2000 to May 5th, 2002 – complainantcontracting period - The papers in the lawsuit were provided by the complainant’s lawsuit lawyer/attorney (contestant party). In order to compute the exact value, it was necessary to analyze all the papers in the lawsuit papers, such as: initial petition, contestation, manifestation, audience session terms, first grade law sentence and second grade law agreement, salary sheet and communitarian working conventions, moreover, it was necessary to check the overtime working hours - one of the matters granted in the sentence. To accomplish the task, a specific program, WINSCT – version 2.10 - able to quantify overtime working hours, by the company ‘Portal Trabalhista Consultoria e Assessoria Ltda’, was used. To compute the exact value it was used Excel Microsoft electronic planning. After accomplishing the purposes previously proposed, and after carrying out the analysis outstanding in the paper law suit, it was possible to finish the theoretical exposition of the matter, thus concluding that, with the aid of an official accounting appraiser – sentence decision by official computation of values – the complainer should be paid R$ 9.303,05. Such a value was computed after having deduced all taxes owed, regarding fiscal and Government Preventive Taxes – updating the value with inclusion of interests on delay payment – which was updated up to 30th June, 2004. It is emphasized that, due to limit of space, not all the calculation, concerning computing and quantifying values owed to the complainer were presented in this paper, but, on the other hand, that did not cause any loss, once the previously proposed objectives have been reached.