Post by xyz3600 on Feb 25, 2024 7:52:15 GMT
The 1st Panel of the Superior Court of Justice once again analyzed, this Tuesday (6/8), a special appeal discussing the incidence of IRPJ and CSLL on credits obtained before Law 13,043/2014 through the Special Regime of Reintegration of Tax Values for Exporting Companies (Reintegra). The trial was suspended following a request from Minister Benedito Gonçalves. In May, minister Gurgel de Faria, rapporteur, understood the incidence of IRPJ and CSLL on credits obtained before the law came into force through Reintegra. "This is because Reintegra credits are economic subsidies granted through financial transfer to a private entity to fund sectoral economic activity and, therefore, depend on the law to not be taxed, a rule that only came into force with the advent of Law No. 13,043", he said.
Opening the divergence, Minister Napoleão Nunes Maia Filho understood that IRPJ and CSLL are not levied on the amounts reimbursed under Reintegra, since they do not constitute an increase in assets, but merely the reintegration or recomposition of assets whose magnitude has been reduced. In this Tuesday's session, Minister Regina Helena followed the divergence. For the minister, there is no need for the previous Middle East Mobile Number List normative rule to expressly exclude everything that does not fit the materiality of the tax. Still according to the judge, it would be precious for the legislator to list all the elements that are not included in the calculation basis of a tax whose incidence hypothesis is not relevant.We insist a little more: until then — from the perspective of Carf jurisprudence — the taxpayer had the duty to prove the existence of a business purpose, under penalty of seeing his entire restructuring and tax planning collapse.
The case of the fine relating to DECLAN is a good example, because in this case, the error of the professional who filled out the declaration did not generate an underpayment of ICMS, the State was able to identify the error by crossing other information and the company rectified it. DECLAN promptly upon receiving notification from the State Revenue. There is no doubt that the company must pay a fine for the error, but is it reasonable for it to be a fine based on the company's revenue? There is no proportionality and reasonableness between the conduct incurred and the penalty applied.The thesis was established by the 2nd Section in REsp 435.865. Air transport In international air transport, one of the main rules to be observed is the Montreal Convention, celebrated in Canada in 1999 and approved by the Brazilian Congress in 2006. The treaty establishes responsibility standards for the transport of cargo, baggage and passengers, with definition of liability limits and rules for processing possible compensation.
Opening the divergence, Minister Napoleão Nunes Maia Filho understood that IRPJ and CSLL are not levied on the amounts reimbursed under Reintegra, since they do not constitute an increase in assets, but merely the reintegration or recomposition of assets whose magnitude has been reduced. In this Tuesday's session, Minister Regina Helena followed the divergence. For the minister, there is no need for the previous Middle East Mobile Number List normative rule to expressly exclude everything that does not fit the materiality of the tax. Still according to the judge, it would be precious for the legislator to list all the elements that are not included in the calculation basis of a tax whose incidence hypothesis is not relevant.We insist a little more: until then — from the perspective of Carf jurisprudence — the taxpayer had the duty to prove the existence of a business purpose, under penalty of seeing his entire restructuring and tax planning collapse.
The case of the fine relating to DECLAN is a good example, because in this case, the error of the professional who filled out the declaration did not generate an underpayment of ICMS, the State was able to identify the error by crossing other information and the company rectified it. DECLAN promptly upon receiving notification from the State Revenue. There is no doubt that the company must pay a fine for the error, but is it reasonable for it to be a fine based on the company's revenue? There is no proportionality and reasonableness between the conduct incurred and the penalty applied.The thesis was established by the 2nd Section in REsp 435.865. Air transport In international air transport, one of the main rules to be observed is the Montreal Convention, celebrated in Canada in 1999 and approved by the Brazilian Congress in 2006. The treaty establishes responsibility standards for the transport of cargo, baggage and passengers, with definition of liability limits and rules for processing possible compensation.