Post by xyz3500 on Feb 22, 2024 6:13:32 GMT 1
The 1st Panel of the Superior Court of Justice began analyzing an appeal discussing the possibility of companies located in the Manaus Free Trade Zone to calculate PIS and Cofins credits when purchasing inputs at zero rates. The trial was suspended following a request from Minister Regina Helena Costa. reproduction One of the factories in the Manaus Free Zone The rapporteur, minister Sérgio Kukina, voted in favor of the National Treasury, preventing the taking of credits. He understood that, with the advent of Law 10,996/2004 , legal entities based in the Manaus Free Trade Zone (ZFM) were prevented from being credited with PIS and Cofins values related to inputs purchased at zero rates from companies located outside the region.
This is because article 2, § 2, of Law , when referring to the prohibition of crediting in the acquisition of inputs not covered by contributions to PIS and Cofins, including those subject to the zero rate, a rule provided for in article 3, § 2, II, of Laws 10,637 and 10,833, precisely demonstrates the legislator's desire to prohibit the appropriation of credits in Israel Mobile Number List such operations", he said. In practice, sales destined for consumption or industrialization in the Manaus Free Trade Zone are treated as exports and exempt from contributions. However, in Law 10,996 defined that these operations are subject to the zero rate of PIS and Cofins, which in practice prevents companies located in the capital of Amazonas from taking credits on inputs coming from abroad.
Often denying the letter of the law”, he argues. He also recalled the Habeas Corpus trial at the STF that recognized the restriction of his client Aldemir Bendine's defense and annulled the conviction of the former judge and current minister Sergio Moro. “There is an authoritarian mentality. A mentality that disregards rights and guarantees. And we all have to oppose that,” she comments. Finally, Rodrigo Mudrovitsch, PhD in Constitutional Law from USP , stated that the legacy of “Lava Jato” should be used to promote “a path of institutional maturity”. “We have to ask ourselves whether it might be possible to do more with less impact,” he argues. Among the excesses committed by “Lava Jato” to obtain accusations, Mudrovitsch points to the tripod formed by elongated prisons, inflated sentence dosimeters and overcharging — the practice of exaggerating accusations — as something that should be abolished.
This is because article 2, § 2, of Law , when referring to the prohibition of crediting in the acquisition of inputs not covered by contributions to PIS and Cofins, including those subject to the zero rate, a rule provided for in article 3, § 2, II, of Laws 10,637 and 10,833, precisely demonstrates the legislator's desire to prohibit the appropriation of credits in Israel Mobile Number List such operations", he said. In practice, sales destined for consumption or industrialization in the Manaus Free Trade Zone are treated as exports and exempt from contributions. However, in Law 10,996 defined that these operations are subject to the zero rate of PIS and Cofins, which in practice prevents companies located in the capital of Amazonas from taking credits on inputs coming from abroad.
Often denying the letter of the law”, he argues. He also recalled the Habeas Corpus trial at the STF that recognized the restriction of his client Aldemir Bendine's defense and annulled the conviction of the former judge and current minister Sergio Moro. “There is an authoritarian mentality. A mentality that disregards rights and guarantees. And we all have to oppose that,” she comments. Finally, Rodrigo Mudrovitsch, PhD in Constitutional Law from USP , stated that the legacy of “Lava Jato” should be used to promote “a path of institutional maturity”. “We have to ask ourselves whether it might be possible to do more with less impact,” he argues. Among the excesses committed by “Lava Jato” to obtain accusations, Mudrovitsch points to the tripod formed by elongated prisons, inflated sentence dosimeters and overcharging — the practice of exaggerating accusations — as something that should be abolished.