Post by xyz3400 on Feb 20, 2024 4:46:30 GMT -5
The buyer of an exempt product originating from the Manaus Free Trade Zone is not entitled to the presumed IPI credit. The understanding is from the 3rd Panel of the Superior Chamber of Tax Appeals of the Administrative Council of Tax Appeals (Carf). Disclosure Purchaser of a product exempt from ZFM does not have presumed IPI credit, decides Carf Reproduction The divergence opened by counselor Andrada Márcio Canuto Natal prevailed. For him, the system of non-cumulative IPI is that of tax against tax, which occurs by offsetting what is due in each transaction with the amount charged in previous ones. "Furthermore, the decision handed down by the Federal Supreme Court in the judgment of RE and RE, subject to the general repercussion system, should not be applied , considering that there has not yet been a final judgment.
In the decision referred to by the counselor, the plenary of the Supreme Court decided that "there is the right to credit IPI on the entry of inputs, raw materials and packaging material purchased from the Manaus Free Trade Zone under the exemption regime, considering the constant provision of regional incentives of article 43, paragraph 2, item III, of the Federal Constitution, combined with the Honduras Mobile Number List command of article 40 of the Transitional Constitutional Provisions Act (ADCT)". According to the advisor, except for the permissions provided for by law, the appropriation, in the taxpayer's tax writing, of "IPI credits on the acquisition of exempt inputs is prohibited, since there is no amount of tax charged in the previous transaction and in accordance with STF jurisprudence" .
Understanding it in a different sense would mean assuming that the complainant, a member of the Public Ministry of the State of Rio Grande do Sul, and, therefore, , in-depth knowledge of Brazilian legislation, would be carrying out business activities, not only as a minority partner, as stated in the company's social contract, but also as an administrator, which is prohibited by the Federal Constitution (article 128, II, 'c ') and by the National Organic Law of the Public Ministry (Law no. 8,625/93, article 44, III)", he wrote in the sentence. Partnership contract In addition to referring to the service provision contract as a teacher, the judge cited details of the "Partnership Contract for the Joint Exploration of the Lato Sensu Postgraduate Course — Administrative Law" entered into between both legal entities. From this document and the evidence collected during the process, it appears that the remuneration agreement would be staggered based on the number of students enrolled.
In the decision referred to by the counselor, the plenary of the Supreme Court decided that "there is the right to credit IPI on the entry of inputs, raw materials and packaging material purchased from the Manaus Free Trade Zone under the exemption regime, considering the constant provision of regional incentives of article 43, paragraph 2, item III, of the Federal Constitution, combined with the Honduras Mobile Number List command of article 40 of the Transitional Constitutional Provisions Act (ADCT)". According to the advisor, except for the permissions provided for by law, the appropriation, in the taxpayer's tax writing, of "IPI credits on the acquisition of exempt inputs is prohibited, since there is no amount of tax charged in the previous transaction and in accordance with STF jurisprudence" .
Understanding it in a different sense would mean assuming that the complainant, a member of the Public Ministry of the State of Rio Grande do Sul, and, therefore, , in-depth knowledge of Brazilian legislation, would be carrying out business activities, not only as a minority partner, as stated in the company's social contract, but also as an administrator, which is prohibited by the Federal Constitution (article 128, II, 'c ') and by the National Organic Law of the Public Ministry (Law no. 8,625/93, article 44, III)", he wrote in the sentence. Partnership contract In addition to referring to the service provision contract as a teacher, the judge cited details of the "Partnership Contract for the Joint Exploration of the Lato Sensu Postgraduate Course — Administrative Law" entered into between both legal entities. From this document and the evidence collected during the process, it appears that the remuneration agreement would be staggered based on the number of students enrolled.