Post by xyz3800 on Feb 28, 2024 4:07:17 GMT
The plenary session of the Federal Supreme Court once again analyzed, this Thursday (25/4), embargoes for clarification of five actions that question tax immunity for charitable entities. The trial was suspended due to the time and will resume on May 8th. Dorivan Marinho/SCO/STF STF resumes discussion on tax immunity for charitable entities. Trial will resume on May 8th. The collegiate analyzes a decision that established that there is no ICMS immunity for acquisitions made by philanthropic social assistance entities without it being established by complementary law. The rapporteur, Minister Marco Aurélio, voted to dismiss the embargoes. "In my understanding, there is no omission, obscurity or contradiction to be resolved. All aspects were addressed in the judgment on the merits and the embargoes would be an attempt by the Union to re-judge the matter through a request for modulation of effects", he said.
When opening a disagreement this Thursday, Minister Rosa Weber clarified that only the complementary law (which requires a more qualified quorum for its approval) can define the charitable way in which the covered entities operate. "As written, the thesis of general repercussion approved in the records of RE 566622 suggests the inexistence of any normative space that can be integrated by ordinary legislation, which does not correspond to the votes Exit Mobile Number List cast by the ministers. In view of the ambiguity of its wording, I suggest a new formulation that better reflects what was decided by the collegiate based on the guiding vote of minister Teori Zavascki", stated the minister. The minister then suggested a thesis: "The complementary law is a required form for defining the charitable mode of action of social assistance entities, covered by article 195, paragraph 7, of the CF, especially with regard to the institution of counterparts to be observed by them.
In other words, the Judiciary, always called upon to review, annul and resize contractual clauses, must also self-restrain for the benefit of the autonomy of the contract and the prestige of the expressly agreed party.The level of governance and the degree of maturity of the decision-making process of infrastructure regulatory agencies in Brazil, or in more detail, the level of autonomy, including financial autonomy; transparency; and the use of tools, such as AIR, to support decision-making was evaluated by the TCU, through an operational audit procedure. The respective report reads: “for good governance, some characteristics gain importance, such as the organizational strategy and autonomy of regulatory agencies, the clarity of their roles, decision-making processes, transparency and regulatory predictability, the use of tools to support decision-making and qualification of human resources, in addition to the participation of actors involved in regulatory decisions and accountability.
When opening a disagreement this Thursday, Minister Rosa Weber clarified that only the complementary law (which requires a more qualified quorum for its approval) can define the charitable way in which the covered entities operate. "As written, the thesis of general repercussion approved in the records of RE 566622 suggests the inexistence of any normative space that can be integrated by ordinary legislation, which does not correspond to the votes Exit Mobile Number List cast by the ministers. In view of the ambiguity of its wording, I suggest a new formulation that better reflects what was decided by the collegiate based on the guiding vote of minister Teori Zavascki", stated the minister. The minister then suggested a thesis: "The complementary law is a required form for defining the charitable mode of action of social assistance entities, covered by article 195, paragraph 7, of the CF, especially with regard to the institution of counterparts to be observed by them.
In other words, the Judiciary, always called upon to review, annul and resize contractual clauses, must also self-restrain for the benefit of the autonomy of the contract and the prestige of the expressly agreed party.The level of governance and the degree of maturity of the decision-making process of infrastructure regulatory agencies in Brazil, or in more detail, the level of autonomy, including financial autonomy; transparency; and the use of tools, such as AIR, to support decision-making was evaluated by the TCU, through an operational audit procedure. The respective report reads: “for good governance, some characteristics gain importance, such as the organizational strategy and autonomy of regulatory agencies, the clarity of their roles, decision-making processes, transparency and regulatory predictability, the use of tools to support decision-making and qualification of human resources, in addition to the participation of actors involved in regulatory decisions and accountability.