Post by xyz3500 on Feb 21, 2024 23:09:18 GMT -6
The trial was suspended following a request from Minister Regina Helena Costa. reproduction STJ analyzes whether telecoms should collect IR abroad Reproduction The rapporteur, Minister Gurgel de Faria, understood that companies providing telecommunications services must collect IRRF and CIDE-Remittances on amounts remitted abroad for the use of transmission networks installed by foreign operators, not enjoying exemption. In fact, the International Telecommunications Regulation was internalized and received in the Brazilian legal system by Legislative Decree 67/1998 and by Decree 2,962/1999, but I affirm that the exemption provided for in said regulation applies only to taxes levied on services, of so that the IRRF and CIDE-Remessas are not covered by the tax benefit", he explained.
According to the minister, as IRRF is levied on income and Cide refers to government intervention in the economic domain, these two taxes would not be covered by the exemption. “In my view, this IR taxation is outside this exemption rule because it was made in relation to taxes whose triggering event is specifically the telecommunications service”, he stated. “In the case of Cide, the estimated incidence is due to contracts signed between these companies, and there is no specific triggering Israel Mobile Number List event for the telecommunications service”, he pointed out. Case In the process under analysis, Telefônica challenges the taxation relating to traffic known as outgoing — when a person is in Brazil and makes a call abroad. The company appealed to the STJ after a defeat in the Federal Regional Court of the 1st Region, which maintained the collection of IRRF and Cide.
This provision prohibits the Union, the states, the Federal District and municipalities from charging taxes before 90 days have elapsed from the date on which the law that instituted or increased them was published, "subject to the provisions of paragraph b". Complementary Law 114/2002, respecting the principle of non-cumulative ICMS, allowed the use of tax credits charged on the acquisition of goods intended for the use or consumption of the establishment, as well as electricity and telephone services, since the 1st of January 2007. However, MKJ claimed that LC 122/06, by postponing the possibility of using ICMS credits until January 1, 2011, "caused an increase in the value of the tax due, and the nineagesimal deadline should have been respected provided for in the aforementioned constitutional provision.
According to the minister, as IRRF is levied on income and Cide refers to government intervention in the economic domain, these two taxes would not be covered by the exemption. “In my view, this IR taxation is outside this exemption rule because it was made in relation to taxes whose triggering event is specifically the telecommunications service”, he stated. “In the case of Cide, the estimated incidence is due to contracts signed between these companies, and there is no specific triggering Israel Mobile Number List event for the telecommunications service”, he pointed out. Case In the process under analysis, Telefônica challenges the taxation relating to traffic known as outgoing — when a person is in Brazil and makes a call abroad. The company appealed to the STJ after a defeat in the Federal Regional Court of the 1st Region, which maintained the collection of IRRF and Cide.
This provision prohibits the Union, the states, the Federal District and municipalities from charging taxes before 90 days have elapsed from the date on which the law that instituted or increased them was published, "subject to the provisions of paragraph b". Complementary Law 114/2002, respecting the principle of non-cumulative ICMS, allowed the use of tax credits charged on the acquisition of goods intended for the use or consumption of the establishment, as well as electricity and telephone services, since the 1st of January 2007. However, MKJ claimed that LC 122/06, by postponing the possibility of using ICMS credits until January 1, 2011, "caused an increase in the value of the tax due, and the nineagesimal deadline should have been respected provided for in the aforementioned constitutional provision.