Post by xyz3400 on Feb 19, 2024 22:30:57 GMT -6
After four years serving as director of the National Civil Aviation Agency (Anac), lawyer Ricardo Fenelon Junior returned to the market and opened an office focused on Aeronautical, Regulatory and Infrastructure Law. Fenelon Advogados , with units in Brasília and São Paulo, offers clients personalized services in the consultancy area, with the preparation of legal opinions and opinions, in judicial and administrative litigation, acting in higher courts, audit courts and regulatory agencies, as well as in arbitrations and mediations. At Anac, Ricardo Fenelon Junior worked directly on the main issues in the airline sector, reporting on complex processes, such as the regulation of unmanned aircraft operations – drones –, the reprogramming of airport concessions, in addition to the implementation of the Electronic Information System at the agency.
Currently, Fenelon is an arbitrator, professor of Aeronautical and Regulatory Law at the Brasiliense Institute of Public Law (IDP) and president of the Brazilian Institute of Aeronautical Law (Ibaer), an association formed in 2019 by lawyers and professionals in the sector with the aim of carrying out studies and promote technical discussions.This is a correct provision: firstly, because the franchising law in question is a subsequent and special law in relation to consumer legislation, and should therefore prevail, as it was designed especially Honduras Mobile Number List for the aforementioned relationship; secondly, because the franchise contract is inter-company, there should really be greater space for free agreement between the parties, with no need to talk about the final recipient (or consumer). This change confirmed the understanding that was already mostly adopted by the courts[2]. However, there still remains discussion about the nature of adherence to this contract and the consequences arising from a positive response.
Current legislation the magna carta, providing for the tax substitution regime, attributed competence to the complementary law to regulate this regime, according to art. 155, § 2º, xii, b. The national tax code, when dealing with general tax law rules, provides for tax liability, under the terms of art. 128: art. 128. Without prejudice to the provisions of this chapter, the law may expressly attribute responsibility for the tax credit to a third person, linked to the event giving rise to the respective obligation, excluding the taxpayer's responsibility or attributing it to the latter in a supplementary nature to the total or partial fulfillment of said obligation . Currently, the tax substitution regime in relation to icms is specifically regulated in complementary law no. 87/96. This legal norm, in its art. 6th, authorizes the states and the federal district to attribute the responsibility for paying the tax to the third person: art. 6th. State law may assign responsibility for payment to the tax payer or depositary in any capacity, in which case the taxpayer will assume the status of tax substitute.
Currently, Fenelon is an arbitrator, professor of Aeronautical and Regulatory Law at the Brasiliense Institute of Public Law (IDP) and president of the Brazilian Institute of Aeronautical Law (Ibaer), an association formed in 2019 by lawyers and professionals in the sector with the aim of carrying out studies and promote technical discussions.This is a correct provision: firstly, because the franchising law in question is a subsequent and special law in relation to consumer legislation, and should therefore prevail, as it was designed especially Honduras Mobile Number List for the aforementioned relationship; secondly, because the franchise contract is inter-company, there should really be greater space for free agreement between the parties, with no need to talk about the final recipient (or consumer). This change confirmed the understanding that was already mostly adopted by the courts[2]. However, there still remains discussion about the nature of adherence to this contract and the consequences arising from a positive response.
Current legislation the magna carta, providing for the tax substitution regime, attributed competence to the complementary law to regulate this regime, according to art. 155, § 2º, xii, b. The national tax code, when dealing with general tax law rules, provides for tax liability, under the terms of art. 128: art. 128. Without prejudice to the provisions of this chapter, the law may expressly attribute responsibility for the tax credit to a third person, linked to the event giving rise to the respective obligation, excluding the taxpayer's responsibility or attributing it to the latter in a supplementary nature to the total or partial fulfillment of said obligation . Currently, the tax substitution regime in relation to icms is specifically regulated in complementary law no. 87/96. This legal norm, in its art. 6th, authorizes the states and the federal district to attribute the responsibility for paying the tax to the third person: art. 6th. State law may assign responsibility for payment to the tax payer or depositary in any capacity, in which case the taxpayer will assume the status of tax substitute.