Post by anik4700 on Feb 27, 2024 23:47:30 GMT -7
Without category The National Panel for the Uniformization of Special Federal Courts (TNU) unanimously decided to hear the request for standardization and consider it as representative of controversy, in accordance with the vote of the federal judge rapporteur Odilon Romano Neto, with the following controversial question: reproduction Reproduction TNU affects the issue of payment of education wages by rural producers "Define whether, in order to recognize the duty to collect the salary-education contribution by the individual rural producer who, at the same time, is a partner of a legal entity in the agricultural sector, a prior tax procedure is necessary, in order to prove abusive tax planning" (Theme 320). The request for standardization was presented by the National Treasury against the ruling of the 1st Appeal Panel of Paraná which, maintaining the ruling, recognized that the author, an individual rural producer, is not subject to the contribution of the salary-education contribution.
The Panel understood that, although the author also carries out business activity through a legal entity registered with the CNPJ, the recognition of the incidence of the contribution in relation to employees linked to his registration as an individual would require a prior administrative tax procedure, in order to demonstrate abusive tax planning. When appealing to the TNU, the National Treasury alleged a divergence between the aforementioned ruling and the understanding adopted by the Superior Court of Justice regarding the non-incidence of the education salary being limited only to rural producers without registration with Luxembourg Phone Number the CNPJ. For the Treasury, therefore, a prior tax procedure would be unnecessary, since demonstrating abusive tax planning would be irrelevant. Rapporteur's vote In his vote, federal judge Odilon Romano Neto clarified that the process is discussing whether, in order to recognize the incidence of the salary-education contribution on the payroll linked to the rural producer's registration as an individual, it is sufficient to proof that he also has, in parallel, registration with the CNPJ as a partner of a legal entity or whether the tax procedure is necessary to demonstrate abusive tax planning, with the aim of avoiding taxation.
The reporting judge proposed that the topic be affected as is relevant, given the number of actions that deal with the matter, as indicated by the Presidency of the National Uniformization Panel. With information from the press office of the Federal Justice Council. Process 5001561-27.2021.4.04.7004Value retention clause in purchase disputes is illegal, says TJ-SP ConJur Editor March 5, 2023, 7:33 am Consumer In matters of civil liability of financial institutions, the theory of professional risk applies, that is, it is the acquirer's duty, in this context, to ensure the security of its system, keeping it updated, in order to avoid fraud. val-suprunovich/freepik val-suprunovich/freepik Value retention clause in purchase disputes is illegal, TJ-SP decides With this understanding, the 30th Chamber of Private Law of the Court of Justice of São Paulo decided that the retention of amounts.
The Panel understood that, although the author also carries out business activity through a legal entity registered with the CNPJ, the recognition of the incidence of the contribution in relation to employees linked to his registration as an individual would require a prior administrative tax procedure, in order to demonstrate abusive tax planning. When appealing to the TNU, the National Treasury alleged a divergence between the aforementioned ruling and the understanding adopted by the Superior Court of Justice regarding the non-incidence of the education salary being limited only to rural producers without registration with Luxembourg Phone Number the CNPJ. For the Treasury, therefore, a prior tax procedure would be unnecessary, since demonstrating abusive tax planning would be irrelevant. Rapporteur's vote In his vote, federal judge Odilon Romano Neto clarified that the process is discussing whether, in order to recognize the incidence of the salary-education contribution on the payroll linked to the rural producer's registration as an individual, it is sufficient to proof that he also has, in parallel, registration with the CNPJ as a partner of a legal entity or whether the tax procedure is necessary to demonstrate abusive tax planning, with the aim of avoiding taxation.
The reporting judge proposed that the topic be affected as is relevant, given the number of actions that deal with the matter, as indicated by the Presidency of the National Uniformization Panel. With information from the press office of the Federal Justice Council. Process 5001561-27.2021.4.04.7004Value retention clause in purchase disputes is illegal, says TJ-SP ConJur Editor March 5, 2023, 7:33 am Consumer In matters of civil liability of financial institutions, the theory of professional risk applies, that is, it is the acquirer's duty, in this context, to ensure the security of its system, keeping it updated, in order to avoid fraud. val-suprunovich/freepik val-suprunovich/freepik Value retention clause in purchase disputes is illegal, TJ-SP decides With this understanding, the 30th Chamber of Private Law of the Court of Justice of São Paulo decided that the retention of amounts.