Post by firoj1616 on Feb 15, 2024 6:12:24 GMT -5
A chemical products distributor obtained authorization from the São Paulo Court to use ICMS credits from the months of January, February and March to reduce its own tax. The determination was made by judge Ronaldo Frigini, from the 1st Public Finance Court in São Paulo. There is an appeal. The company went to court because it was prevented from using the credits when Complementary Law 122/06 came into force. The rule increased the ICMS rate from 17% to 18%, provided for the immediate application of the increase and noted that only in 2011 would companies be able to use the credits. The company's defense, represented by lawyers Nelson Monteiro Junior and Rodrigo Helfstein , from Monteiro, Neves e Fleury Advogados, argued that the law contradicted the Federal Constitution.
According to article 150, item III, 'A', of the Constitution, “without prejudice to other guarantees guaranteed to the taxpayer, the Union, the states, the Federal District and the municipalities are prohibited from collecting taxes before 90 days have elapsed from the date on which the law that instituted or increased them has been published”. According to the defense, the state ignored Egypt Email List this deadline by immediately applying the new tax rate. He also stated that there was a disguised tax increase. Judge Frigini accepted the argument only regarding the disguised increase. “The nineteena only makes sense when a new tax or increase in its rate occurs. In the case of the case, there was no creation or flagrant increase he stated.
The tax is non-cumulative, compensating what is due in each operation relating to the circulation of goods or provision of interstate and intercity transport and communication services with the amount charged in previous transactions by the same or another state. Thus, the conclusion is that there was a disguised increase in the obligation, since if the petitioner is unable to claim ICMS credit in the period from January to March of the current year, as stated in the initial statement, due to Law t is safe to say that more taxes will have to be paid.” Read the decision Proc4 – 1st Public Treasury Court – Visas. dated , which amended art. of a new deadline for ICMS credit was inserted, starting from January 1, 2011. It maintains that the rule is unconstitutional because it offends the normative principle of the nineagesimal term established by article 150, item III, paragraph of the Federal Constitution.
According to article 150, item III, 'A', of the Constitution, “without prejudice to other guarantees guaranteed to the taxpayer, the Union, the states, the Federal District and the municipalities are prohibited from collecting taxes before 90 days have elapsed from the date on which the law that instituted or increased them has been published”. According to the defense, the state ignored Egypt Email List this deadline by immediately applying the new tax rate. He also stated that there was a disguised tax increase. Judge Frigini accepted the argument only regarding the disguised increase. “The nineteena only makes sense when a new tax or increase in its rate occurs. In the case of the case, there was no creation or flagrant increase he stated.
The tax is non-cumulative, compensating what is due in each operation relating to the circulation of goods or provision of interstate and intercity transport and communication services with the amount charged in previous transactions by the same or another state. Thus, the conclusion is that there was a disguised increase in the obligation, since if the petitioner is unable to claim ICMS credit in the period from January to March of the current year, as stated in the initial statement, due to Law t is safe to say that more taxes will have to be paid.” Read the decision Proc4 – 1st Public Treasury Court – Visas. dated , which amended art. of a new deadline for ICMS credit was inserted, starting from January 1, 2011. It maintains that the rule is unconstitutional because it offends the normative principle of the nineagesimal term established by article 150, item III, paragraph of the Federal Constitution.