SÃO PAULO São Paulo - Specialization in Tax Law São Paulo - Extension ICMS Theory and Practice São

SÃO PAULO São Paulo - Specialization in Tax Law São Paulo - Extension ICMS Theory and Practice São Paulo - São Paulo Extension Tax Planning - Tax Extension Process raspberry pi Analytical São Paulo - Extended General Theory of Law IBET BRAZIL Notus Clipping of tax news Supreme Court Federal High Court of Justice Solutions Consultations Tax Administrative Organs of Trials Courts of the States Regional Federal Courts Doctrine Opinions and International Taxation Law Tax Law Projects Publications Years earlier Notus Notus 2012 2011 COURSES Specialization in Tax Law ICMS Tax Planning Theory and Practice TGD - General Theory of Law Tax Process Analytical TEACHERS CONFERENCE Speakers Seminarians Monographs Monographs Monographs 2011 2010 2009 Monographs Monographs 2008
GENERAL IMPACT. REBOUND GENERAL CONEXA. RE 566 622. IMMUNITY TO TAXES. ART. 150, VI, C, CF / 88. IMMUNITY TO CONTRIBUTIONS. ART. 195, 7, CF / 88. The PIS is CONTRIBUTION TO SOCIAL SECURITY (ART. 239 C / C ART. 195, I, CF / 88). A CONCEPT raspberry pi AND THE LEGAL REGIME OF EXPRESSION "ASSISTÊNCIASOCIAL INSTITUTIONS AND EDUCATION" (ART. 150, VI, C, CF / 88) APPLIES TO EXPRESSION IN ANALOGY "CHARITABLE ENTITIES OF SOCIAL raspberry pi ASSISTANCE" (ART. 195, 7, CF / 88). THE CONSTITUTIONAL LIMITATIONS power to tax ARE SET OF PRINCIPLES AND TAX IMMUNITY (ART. 146, II, CF / 88). THE EXPRESSION "EXEMPTION" USED IN ART. 195, 7, CF / 88 HAS THE REAL CONTENT OF IMMUNITY. The ART. 195, 7, CF / 88 refers to Law No. 8,212 / 91, IN YOUR WRITING ORIGINAL (MI 616 / SP, Rel. Min. Nelson Jobim, Full, DJ 25/10/2002). The ART. 1 of Law No. 9,738 / 98, WAS SUSPENDED BY SUPREME COURT (ADI 2028 MC / DF, Rel. Moreira Alves, Full, DJ 16-06-2000). THE SUPREME COURT THAT ONLY IF indicates REQUIRE ADDITIONAL LAW FOR SETTING LIMITS OBJECTIVES (MATERIALS), NOT FOR THE ESTABLISHMENT OF STANDARDS AND CONSTITUTION IMMUNE OPERATING ENTITIES (FORMAL OR SUBJECTIVE ASPECTS), WHICH MAY BE conveyed BY LAW ORDINARY (ART. 55th, LAW No. 8212/91). ENTITIES THAT PROMOTE WELFARE BENEFIT (ART. 195, 7, CF / 88) ONLY DO JUS TO IMMUNITY if they fulfill CUMULATIVELY REQUIREMENTS WHAT IS ART. 55 of Law No. 8,212 / 91, IN YOUR WRITING ORIGINAL, AND THOSE PROVIDED IN ARTICLES 9 AND 14, OF CTN. LACK OF CAPACITY contributory OR APPLICATION OF THE PRINCIPLE OF SOCIAL FORM OF REVERSE (ADI 2028 MC / DF, Rel. Moreira Alves, Full, DJ 16-06-2000) raspberry pi SOLIDARITY. Inapplicability of ART. 2, II, of Law No. 9,715 / 98, AND ART. 13, IV, DA MP No. 2158-35 / 2001 ENTITIES TO FULFILLING raspberry pi THE REQUIREMENTS OF ART. 55 OF LAW NO 8212/91 AND LEGISLATION SUPERVENING, WHICH SHALL NOT THE VICE OF UNCONSTITUTIONALITY THESE LAWS BUT THE IMMUNITY IN RELATION TO CONTRIBUTION TO PIS AS INTERPRETATION TECHNIQUE AS THE CONSTITUTION. EX positis, KNOW THE EXTRAORDINARY REMEDY, BUT DENY-founded CHECKING AND EFFECTIVENESS erga omnes EX TUNC. 1 The tax immunity granted to educational and welfare institutions raspberry pi in common device, the CF exsurgiu / 46, verbatim:. Clause raspberry pi 31, V, "b": raspberry pi The Federal Government, the States, the Federal District raspberry pi and Municipalities is prohibited (...) launch tax (...) temples of any service, goods and political parties, education and social care services institutions, since their incomes are applied fully in the country raspberry pi for their purposes. 2 The CF / CF and 67/69 (Constitutional Amendment No. 1/69) reiterated the immunity provisions of art. 19, III, "c", verbatim: It is forbidden for the Union, the States, the Federal District and Municipalities (...) create tax (...) the property, income or services of political parties and educational institutions or welfare, subject to the requirements of the law. The CF 3/88 drew archetype with even clearer contours, raspberry pi verbatim: Art. 150 Notwithstanding other guarantees ensured to the taxpayer, it is forbidden for the Union, the States, the Federal District and Municipalities: (...) VI. institute taxes on: (...) c) property, income or services of political parties, including their foundations, unions of workers, education and social welfare institutions, nonprofit, raspberry pi met the requirements of the law, (...) 4. The prohibitions in section VI, paragraphs "b" and "c", include only the assets, income and services related to the essential purposes of the entities mentioned therein; Art. 195 Social security is funded by all of society, directly and indirectly, under the law, with funds from the budgets of the Union, raspberry pi the States, the Federal District and the municipalities, and the following social contributions: ( ...)