Brazilian Supreme Court

E the controversy continues. One of the greaters ‘ ‘ brigas’ ‘ , speaking in the good direction, it is the question of the ISS of the Notary’s offices. With the advent of the Complementary Law n 116/2003, was inserted in the List of Services of the same LC item 21.01, which taxes the Services of Public Registers, cartorrios and notarial, being the majority in 5%. Much is said in taxing the notary’s offices on the basis of the Art 9, 1 of the Decree Law 406/68, where the remuneration must be carried through in the form of personal work, alleging that this modality was not revoked by LC 116/03. On the other hand the so incessant doctrine of that LC 116/03, Art 7, affirms that the Base of I calculate of the Tax is the price of the service, as we can observe in Regimental Agravo in Kind of appeal Brazilian Supreme Court n 922.047-RS, having as reporter the Minister Thin Jose, illustrious north-riograndense. The vote of a wisdom notable, has the following story: ‘ ‘ If the Art 7 of LC 116/03, defined, as rule, that the taxable income of the ISS is the price of the service, and 1 and 2 had established exceptions, are concluded that it regulated the substance entirely, establishing the rule and the exceptions, do not want to say that they have not been revoked. It occurred, in the case, implicit revocation, more necessarily derogation, for having entirely regulated the substance and incompatibility, as foreseen in the Art. 2, 2, of the LICC Ademais, as it is known, the exceptions, as a matter of principle of the hermeneutics, either when they deduct rights, either when they add to rights face to the rule, is interpreted restritivamente.’ ‘ It locks up the Minister: It does not have therefore, as to support, also for being exceptions, the validity of such device after LC 116/03.

Still if 3 of art. 9 of DL 406/68 related numbers of the List of Services, to admit its validity after LC 116/03 means to also admit that, at least how much the numeration, part of the previous List continues effective. Thus, with the advent of LC 116/03, the taxable income, except for the exceptions in it foreseen, it is for price of the service. Nothing more the privileged taxation for profissional.’ exists; ‘ Then by the way ‘ is one; ‘ war of Tits’ ‘ , of a side who was privileged now good part of its existence and not if it conforms in contributing with a part to the treasury department as the excessively professional ones, fattening still more its capital, and, of another side the proper treasury department that exerts its right to tax, which was guaranteed to it by Law. One notices that the great majority of the Cities has certain fear in exploring such tribute, or to make the launching of the values of right, for reasons that go of simple the deepened of subject, for even simple unfamiliarity and mere room, accepting of simple form the allegations and pressures suffered for this true ‘ ‘ companies to make dinheiro’ ‘. The Cities have in its hands the greaters ‘ ‘ armas’ ‘ to win this fight that is its Team of Inspectors, who when being duly trained, they will have conditions techniques to develop the Fiscal Auditorships in these establishments and the legal body to consider the judicial actions for debt, when the administrative ones not to cheat success. It changes Ideas!


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