Post by firoj1616 on Feb 15, 2024 6:43:16 GMT -5
The taxpayer, who increasingly finds himself crushed by the onerous and excessive taxes of the current Brazilian legal system, fortunately, with the modification of some positions of the higher courts, especially the Federal Supreme Court, has been able to see some reasons to celebrate possible reductions in his tax burden and, consequently, maintenance of its Constitutional guarantees. At the end of 2006, legal entities required to pay Cofins and PIS were surprised by the change in the position then in force at the Superior Court of Justice, following the judgment by the STF of Extraordinary Appeal 240785-2 in which it was handed down decision to recognize the unconstitutionality of the rule contained in Law with regard to the inclusion of ICMS in the billing concept for the purposes of collecting the aforementioned contributions.
In the foundations of the aforementioned judgment, an attempt was made to apply the real concept of “invoicing” introduced in the Federal Constitution, in such a way that it was recognized that the amounts paid as taxes, specifically the ICMS, not being amounts resulting from the sale of goods or the provision of services, but, in fact, tax burdens billed by the States, could not be included in the PIS and Cofins calculation base. In addition to the company that filed the aforementioned action and achieved New Zealand Email List a favorable position, other taxpayers will certainly seek, through numerous actions, to benefit from this important achievement in terms of the fair and necessary reduction of the tax burden, considering it to be a judgment whose effects are valid only between the complaining parties, and it is up to the others to seek the same result in court, based on this paradigm, or rather, this current position.
Recently, other important news for taxpayers was also revealed regarding legal demands that seek to reduce the amount of taxes or eliminate their incidence. Reference is made here to another case in which the aim is to avoid the absurd requirement of yet another unduly demanded tax and, as in the case mentioned above, we are talking about a type of Social Security Contribution, one of the collections with the greatest impact on the coffers. public and also of greater relevance to the costs of the business sector. This is the Direct Unconstitutionality Action (ADI) filed by the CNI – National Confederation of Industry in light of the rule contained in art. 22, IV, of Law 8212/91 which provides for the requirement of tax on service provision contracts with cooperatives. Although it has not yet been a decision issued by the Federal Supreme Court, the case file included an opinion from the Attorney General's Office in favor of taxpayers.
In the foundations of the aforementioned judgment, an attempt was made to apply the real concept of “invoicing” introduced in the Federal Constitution, in such a way that it was recognized that the amounts paid as taxes, specifically the ICMS, not being amounts resulting from the sale of goods or the provision of services, but, in fact, tax burdens billed by the States, could not be included in the PIS and Cofins calculation base. In addition to the company that filed the aforementioned action and achieved New Zealand Email List a favorable position, other taxpayers will certainly seek, through numerous actions, to benefit from this important achievement in terms of the fair and necessary reduction of the tax burden, considering it to be a judgment whose effects are valid only between the complaining parties, and it is up to the others to seek the same result in court, based on this paradigm, or rather, this current position.
Recently, other important news for taxpayers was also revealed regarding legal demands that seek to reduce the amount of taxes or eliminate their incidence. Reference is made here to another case in which the aim is to avoid the absurd requirement of yet another unduly demanded tax and, as in the case mentioned above, we are talking about a type of Social Security Contribution, one of the collections with the greatest impact on the coffers. public and also of greater relevance to the costs of the business sector. This is the Direct Unconstitutionality Action (ADI) filed by the CNI – National Confederation of Industry in light of the rule contained in art. 22, IV, of Law 8212/91 which provides for the requirement of tax on service provision contracts with cooperatives. Although it has not yet been a decision issued by the Federal Supreme Court, the case file included an opinion from the Attorney General's Office in favor of taxpayers.