firoj2525
Doczy: 10 Mar 2024
Posty: 1
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 Wysany: Nie Mar 10, 2024 05:54 Temat postu: In this way there is a violation of the economic order |
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Given the need to maintain commercial relations established under the Federal Constitution. Still regarding the material unconstitutionality of the law, specifically with regard to the principle of legality (article 5, II, of CF/8 , the new diploma could not produce immediate effects, without prior regulation by Aneel that addresses fundamental issues, such as such as tax risks, in the event of revenue disallowance, nature and scope of credits, excluding those prescribed, benefits for the distributor and consumers in any distribution system, cost compensation and appropriation of ancillary revenue.
Without intending to exhaust or simplify the dense discussion, given the framework of material unconstitutionalities, it is expected that article 3º-B included in Law 9,427/96 by the new legislation will be declared unconstitutional and that item XXII and paragraph 8 added to the Law 9,427/96 are interpreted in accordance with the Constitution to regulate situations EL Salvador Mobile Number List subsequent to the entry into force of Law 14,385/22. It is not appropriate, under a blatantly unconstitutional rule, to allocate to third parties the entirety of the amounts received as compensation or repetition of undue tax, due to the exclusion of ICMS from the PIS/Cofins calculation base, due to actions that have become final and unappealable before of June 28, 2022, which belong entirely to the distributors.
Exclusion of ICMS tax benefits from the IRPJ and CSLL calculation base Gustavo Leite November 5, 2022, 7:12 am JudiciaryLawsTax Lately, the Superior Court of Justice has frequently addressed the exclusion of ICMS tax benefits from the IRPJ and CSLL calculation basis. There are numerous appeals judged. Each one has its own specificity, and when I say specificity, I mean in relation to the type of ICMS tax benefit granted by the States: reduction in the calculation base, deferral, presumed credit, exemption, among others. The last known appeal was the EDcl in Special Appeal No. 1,968,755 – PR, in which, correctly, the STJ ruled out the need to prove that ICMS tax benefits were granted as a stimulus for the implementation or expansion of economic enterprises, as required by the Federal Revenue of Brazil, set out in Consultation Solution Disit.
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