Post by account_disabled on Feb 27, 2024 4:36:53 GMT -5
Procedure, understands that the acts carried out by the taxpayer are not worthy of faith, demonstrating possible abuse in the composition of documents, which would not correspond to reality (cf. articles 428 and 429 of the CPC), the credit resulting from expenses with the payment of rent cannot be disallowed on the grounds that it is not publicly registered. This is what Carf already stated, when judging Case No. guaranteeing the credit of contributions. In other words, it must be determined whether the expression "building rent" includes the rural lease contract. The answer is affirmative. There is no express and specific concept of "building" in the Brazilian legal system. We can, however, find the legal concept of in the Land Statute which in its article 4, defines "rural property" as a rustic building, with a continuous area, whatever its location.
which is intended for extractive agricultural, livestock or agro-industrial exploitation, either through public recovery plans or through private initiative. From this it is clear that the concept of building is related to that of "property", and not necessarily the building, the building of multiple vertical units. Cosit Consultation Solution consolidates the point, as well as the understanding that "lease" must be understood as "lease" for the purposes of applying article 3. Item IV of Laws no. 1 Adopting Chinese Europe Phone Number List this understanding, Carf's jurisprudence is currently cSimilar reasoning was used to reverse disallowances: 1) of expenses with renting dock areas, citing Consultation Solution 331/2007, to conclude that "the solid doctrinal foundation is enough to demonstrate that the concept of building housed by tax legislation goes much further of the building, covering everything that, by nature or by accession, is an immovable asset intended for the tenant's activitiesJudgment no.
costs with the rental of ducts and terminals, which, through access to the land, are incorporated into it for its use, having the nature of a building for the purposes of inclusion in the system of crediting non-cumulative contributions (Judgment no. 3402-002.923 and Judgment No. We also have significant controversy regarding the viability of credit for vehicle rental cases (cars, trucks, among others). As a rule, the Federal Revenue prohibits the right to credit in the event of vehicle rental [4] . The agency states that the vehicles do not fit into the basic notion of machines and equipment. On the other hand, Carf, although judicious and restrictive [5] , has already allowed credit in the form of vehicle rentals, as long as they are related to the company's activity and their relevance to its production process can be demonstrate.
which is intended for extractive agricultural, livestock or agro-industrial exploitation, either through public recovery plans or through private initiative. From this it is clear that the concept of building is related to that of "property", and not necessarily the building, the building of multiple vertical units. Cosit Consultation Solution consolidates the point, as well as the understanding that "lease" must be understood as "lease" for the purposes of applying article 3. Item IV of Laws no. 1 Adopting Chinese Europe Phone Number List this understanding, Carf's jurisprudence is currently cSimilar reasoning was used to reverse disallowances: 1) of expenses with renting dock areas, citing Consultation Solution 331/2007, to conclude that "the solid doctrinal foundation is enough to demonstrate that the concept of building housed by tax legislation goes much further of the building, covering everything that, by nature or by accession, is an immovable asset intended for the tenant's activitiesJudgment no.
costs with the rental of ducts and terminals, which, through access to the land, are incorporated into it for its use, having the nature of a building for the purposes of inclusion in the system of crediting non-cumulative contributions (Judgment no. 3402-002.923 and Judgment No. We also have significant controversy regarding the viability of credit for vehicle rental cases (cars, trucks, among others). As a rule, the Federal Revenue prohibits the right to credit in the event of vehicle rental [4] . The agency states that the vehicles do not fit into the basic notion of machines and equipment. On the other hand, Carf, although judicious and restrictive [5] , has already allowed credit in the form of vehicle rentals, as long as they are related to the company's activity and their relevance to its production process can be demonstrate.