Post by account_disabled on Feb 27, 2024 21:42:37 GMT 10
Predominant activity is the purchase and sale of these goods or rights, leasing of real estate or commercial leasing, which can initially be verified by the national classification of economic activities (CNAE) used in the social contract , which although not decisive, will serve as strong evidence of prevalence. In fact, the CTN defined in general terms what could be considered "preponderant". On the topic, Baleeiro (2013, p. 273), studying the first paragraph of article 37, of the CTN, explains that: "If the beginning of the activities of the acquiring firm dates back less than 2 years, it will enjoy the tax benefit, subject, however, to losing it and being compelled to pay the tax, if in the three years following the acquisition there is a preponderance of real estate businesses.
The tax exemption is conditional during the following three-year period, being definitively validated thereafter. The tax is deferred until the term is completed. It is resolved if there is no preponderance of real estate businesses. The Tax Authorities adopted the 'condition' technique of Civil Law. If that preponderance is confirmed, the rate and market value at the time of acquisition prevail. Obviously, the acquiring company must establish this value through administrative means or, if they are impossible or Chinese Europe Phone Number List unacceptable, by inspection and judicial arbitrations, ad perpetuam rei memoriam, with the indispensable citation of the State." For José Alberto Oliveira Macedo, the legal entity that intends to make use of the ITBI's conditional immunity rule must submit its accounting to the Tax Authorities so that the preponderance of operating revenue over real estate activity can be verified.
In addition, it is worth remembering the opinion of Minister Humberto Gomes de Barros, in the files of Special Appeal who otherwise states that this role falls to the Tax Authorities. In any case, in the teaching of professor Sacha Calmon Navarro Coêlho: "The rule aims to facilitate the mobilization of assets from scratch and their subsequent demobilization, in order to facilitate the formation, transformation, merger, division and extinction of civil and commercial companies, without embarrassing the ITBI for the movement of properties , when committed to such situations." Therefore, the constituent's intention to protect economic activity is verified, without the command serving as a stimulus for corporate malfeasance and conduct aimed at tax evasion, which would contravene the republican ideals and the social function of the company.
The tax exemption is conditional during the following three-year period, being definitively validated thereafter. The tax is deferred until the term is completed. It is resolved if there is no preponderance of real estate businesses. The Tax Authorities adopted the 'condition' technique of Civil Law. If that preponderance is confirmed, the rate and market value at the time of acquisition prevail. Obviously, the acquiring company must establish this value through administrative means or, if they are impossible or Chinese Europe Phone Number List unacceptable, by inspection and judicial arbitrations, ad perpetuam rei memoriam, with the indispensable citation of the State." For José Alberto Oliveira Macedo, the legal entity that intends to make use of the ITBI's conditional immunity rule must submit its accounting to the Tax Authorities so that the preponderance of operating revenue over real estate activity can be verified.
In addition, it is worth remembering the opinion of Minister Humberto Gomes de Barros, in the files of Special Appeal who otherwise states that this role falls to the Tax Authorities. In any case, in the teaching of professor Sacha Calmon Navarro Coêlho: "The rule aims to facilitate the mobilization of assets from scratch and their subsequent demobilization, in order to facilitate the formation, transformation, merger, division and extinction of civil and commercial companies, without embarrassing the ITBI for the movement of properties , when committed to such situations." Therefore, the constituent's intention to protect economic activity is verified, without the command serving as a stimulus for corporate malfeasance and conduct aimed at tax evasion, which would contravene the republican ideals and the social function of the company.