Post by account_disabled on Mar 4, 2024 9:48:37 GMT
Considering that the activity carried out does not qualify as a public welfare or educational utility, the 14th Chamber of Public Law of the Court of Justice of São Paulo denied a request for tax immunity made by a non-profit association. Freepik Freepik TJ-SP denies request for tax immunity from non-profit association The judging panel also rejected a request for a refund of R$471,000, relating to the payment of IPTU debts in installments. According to the records, the entity requested the recognition of tax immunity and the nullity of IPTU tax Pendersessments between 2000 and 2005. The association stated that it carries out non-profit recreational bridge activities , based on its legal argument the Federal Constitution and the National Tax Code. The understanding of the first degree court was that the activity does not qualify as a public welfare or educational utility.
In upholding the sentence, the rapporteur, judge Octavio Machado de Barros, said that, despite bridge being considered a sporting activity since 1960, and not a game of chance, the author is not entitled to immunity, which is an exception within the legislation. "Thus, in the absence of a philanthropic nature of social or educational assistance, the recognition of subjective immunity (CF, article 150, VI, letter c) and consequently, the need to carry out a technical accounting test to prove the possible EL Salvador Mobile Number List fulfillment of the other requirements is ruled out" , he stated. The judge also understood that, as this is a possibility of conditional immunity, it is up to the interested party to demonstrate compliance with municipal legislation in force during the period under examination (2000 to 2005), which precludes the need for accounting expertise. The decision was unanimous.
With information from the TJ-SP press office.In effect, the 1988 Charter, in its letter and spirit, appears to dispense with the legislator's involvement in the denunciation of treaties. As for the first, because it only subjects the President's actions to " celebrating international treaties, conventions and acts" to a referendum by the National Congress (article 84, item VIII). We are in the situation where the matter, as it is linked to the separation of Powers and entails restrictions even on the exercise of the derived constituent power (CF, article 60, paragraph 4, item III), does not admit analogous interpretation. As for the spirit, because it attributes exclusive competence to the legislator to "definitively resolve international treaties, agreements or acts that impose burdens or serious commitments on national heritage" (article 49, item I). Now, in the vast majority of cases, the denunciation of a convention does not involve any expense, and rather exempts the State from those to which it had committed.
In upholding the sentence, the rapporteur, judge Octavio Machado de Barros, said that, despite bridge being considered a sporting activity since 1960, and not a game of chance, the author is not entitled to immunity, which is an exception within the legislation. "Thus, in the absence of a philanthropic nature of social or educational assistance, the recognition of subjective immunity (CF, article 150, VI, letter c) and consequently, the need to carry out a technical accounting test to prove the possible EL Salvador Mobile Number List fulfillment of the other requirements is ruled out" , he stated. The judge also understood that, as this is a possibility of conditional immunity, it is up to the interested party to demonstrate compliance with municipal legislation in force during the period under examination (2000 to 2005), which precludes the need for accounting expertise. The decision was unanimous.
With information from the TJ-SP press office.In effect, the 1988 Charter, in its letter and spirit, appears to dispense with the legislator's involvement in the denunciation of treaties. As for the first, because it only subjects the President's actions to " celebrating international treaties, conventions and acts" to a referendum by the National Congress (article 84, item VIII). We are in the situation where the matter, as it is linked to the separation of Powers and entails restrictions even on the exercise of the derived constituent power (CF, article 60, paragraph 4, item III), does not admit analogous interpretation. As for the spirit, because it attributes exclusive competence to the legislator to "definitively resolve international treaties, agreements or acts that impose burdens or serious commitments on national heritage" (article 49, item I). Now, in the vast majority of cases, the denunciation of a convention does not involve any expense, and rather exempts the State from those to which it had committed.