Post by firoj1919 on Feb 22, 2024 8:53:37 GMT
Tax Code where the types of assessment are listed, which are subdivided into official assessment, assessment by declaration and assessment by approval. Remembering that the assessment is the administrative procedure aimed at verifying the occurrence of the event giving rise to the corresponding obligation, determining the taxable amount, calculating the amount of tax due, identifying the taxable person and, if applicable, proposing the application of an appropriate penaltyThe exhaustion of this item defined as necessary in the Constitution, it seems to us, legitimately justifies the postponement of the extinguishing effect of the tax credit as set out in the aforementioned normative provisions of the ordinances. Admitting that the extinction of the tax credit only takes place with the payment of the precatórioprecisely because it establishes postponement of payment of tax credit until the effective release and payment of the court order.
This moratorium assumes an individual nature, operated through the signing of a transaction term, but it is not capable of generating an acquired right, and may be revoked ex officio if the respective beneficiary is unable to satisfy the terms of the transaction to which it is bound. We have no doubt about the relevance of a measure of this magnitude for the tax and taxpayer relationship, as it Oman Mobile Number List is capable of reducing inequities in our legal system, especially the payment of court orders, positively admitting the idea of the Union's credits and debts meeting, to thereby bringing speed to the resolution of the default crisis for both subjects of the tax relationship.Unlike the Prodec installments, the amounts deferred/postponed within the scope of Fomentar and Produtor (still) cannot be considered public revenue, as there was no, not even indirectly, entry of the tax into the state's assets.
Therefore, the minister considered that, in light of the technical concept of collection, it is not possible to demand the transfer of the deferred or postponed portion of ICMS in the case at hand. "Based on a concrete view of the model implemented by the state of Goiás, I understand that a tax incentive was granted that does not violate the criteria for transferring ICMS to municipalities", he concluded.The calculation of the municipalities' share in the distribution of tax revenues must take into account the amount actually collected, and not the expected collection. This understanding was established by the Federal Supreme Court, by majority vote, in the judgment of an action presented by the municipality of Edealina (GO). The case was judged in a virtual session and has widespread repercussions.
This moratorium assumes an individual nature, operated through the signing of a transaction term, but it is not capable of generating an acquired right, and may be revoked ex officio if the respective beneficiary is unable to satisfy the terms of the transaction to which it is bound. We have no doubt about the relevance of a measure of this magnitude for the tax and taxpayer relationship, as it Oman Mobile Number List is capable of reducing inequities in our legal system, especially the payment of court orders, positively admitting the idea of the Union's credits and debts meeting, to thereby bringing speed to the resolution of the default crisis for both subjects of the tax relationship.Unlike the Prodec installments, the amounts deferred/postponed within the scope of Fomentar and Produtor (still) cannot be considered public revenue, as there was no, not even indirectly, entry of the tax into the state's assets.
Therefore, the minister considered that, in light of the technical concept of collection, it is not possible to demand the transfer of the deferred or postponed portion of ICMS in the case at hand. "Based on a concrete view of the model implemented by the state of Goiás, I understand that a tax incentive was granted that does not violate the criteria for transferring ICMS to municipalities", he concluded.The calculation of the municipalities' share in the distribution of tax revenues must take into account the amount actually collected, and not the expected collection. This understanding was established by the Federal Supreme Court, by majority vote, in the judgment of an action presented by the municipality of Edealina (GO). The case was judged in a virtual session and has widespread repercussions.