Post by account_disabled on Feb 27, 2024 3:04:28 GMT -8
Such as the culture voucher (article 34, XXXI) and the granting of undergraduate and postgraduate scholarships (article 34, §4) also began to be regulated by the new IN and They expressly do not form part of the calculation base for the purposes of social security contributions. In conclusion, we emphasize the importance of IN RFB nº 2,110/2022, either because it directly affects the routine of professionals who work in the area of human resources and social security, or because it is very significant from the point of view of jurisprudential positivity and effective legal security for the taxpayer.According to the Supreme Court, this interpretation does not violate the Constitution.
This was what the Plenary decided in June 2020, as published by the electronic magazine Consultor Jurídica , an understanding now confirmed with the rejection of the embargoes for declaration. The specific case that generated the appeal deals with an action filed by a company with the objective of extinguishing a tax execution caused by the municipality of Betim (MG). The objective Chinese Europe Phone Number List was to exclude from the ISS base values of materials supplied in concreting services provided in civil construction works — which is not possible. End of conversation The case reached the STF in 2010, with the recognition of the general repercussion.
In August of that year, the rapporteur, the then minister Ellen Gracie, granted the appeal to reinstate the first degree sentence that allowed the company to deduct from the calculation basis the values of the materials used for concreting. This monocratic decision was valid for a decade, until it was overturned in the STF judgment in 2020. According to lawyer Ricardo Almeida Ribeiro da Silva , who acted in favor of the municipality of Betim, this scenario led to the erroneous expectation that any and all expenditure on materials construction could be excluded from the ISS calculation base. In his assessment, the time is for the STJ to reinforce the jurisprudence established before 2010. In 2020, he stated that the economic impact, both for companies and municipalities, would be small, since municipal laws in general define tax rates minimum ISS to encourage the sector.
This was what the Plenary decided in June 2020, as published by the electronic magazine Consultor Jurídica , an understanding now confirmed with the rejection of the embargoes for declaration. The specific case that generated the appeal deals with an action filed by a company with the objective of extinguishing a tax execution caused by the municipality of Betim (MG). The objective Chinese Europe Phone Number List was to exclude from the ISS base values of materials supplied in concreting services provided in civil construction works — which is not possible. End of conversation The case reached the STF in 2010, with the recognition of the general repercussion.
In August of that year, the rapporteur, the then minister Ellen Gracie, granted the appeal to reinstate the first degree sentence that allowed the company to deduct from the calculation basis the values of the materials used for concreting. This monocratic decision was valid for a decade, until it was overturned in the STF judgment in 2020. According to lawyer Ricardo Almeida Ribeiro da Silva , who acted in favor of the municipality of Betim, this scenario led to the erroneous expectation that any and all expenditure on materials construction could be excluded from the ISS calculation base. In his assessment, the time is for the STJ to reinforce the jurisprudence established before 2010. In 2020, he stated that the economic impact, both for companies and municipalities, would be small, since municipal laws in general define tax rates minimum ISS to encourage the sector.