Post by firoj1919 on Feb 22, 2024 6:50:33 GMT -5
Known that the amounts transacted resulting from transfers of athletes between football teams are merely compensatory in nature , as per the provisions of the Pelé Law, as they are remuneration for the professional's departure. of the entity to which it is linked. On this topic, it has already been decided by the STJ that the legal compensation amount should not be subject to income tax, as there is no increase in assets. Far from intending to offer a solution, through tss this amount on to the beneficiary, even according to the legal “gross up” system ; 2) since the sender is exempt, there are no reasons that justify the assumption of the burden by someone who does not have the capacity to contribute; 3) IR cannot be allowed to be levied on an expense, as article 43 of the CTN is based on the idea of an asset increase; and, 4) the payment is merely compensatory in nature, in accordance with the Pelé Law.
He also cites as an argumentative reinforcement an excerpt from REsp 643.185/SC, reported by Min. Teori Zavaski, which states "In accordance with articles 138 and 139 of Decree-Law No. 37/66, the statute of limitations for the imposition of of the penalties provided for therein . " [vote emphasis] In the end, conclude i. advisor that: "Therefore, applying article 173, I, of the CTN, which Oman Mobile Number List governs the application of penalties not included in DL 37/66, therefore reaching the penalty of forfeiture of DL 1,455/76 . Therefore, no We have to talk about decadence in relation to the exaction in testilha". The 3rd CSRF decided, at the time, that the legal regime of Decree-Law No. 37/66 would only be applicable to the infractions provided for therein, not applying — in this case — to the infraction of fraudulent interposition, the legal provision of which is exclusively in article 23 , V of DL nº 1,455/76, included.
At first glance, the adopted premise is particularly controversial as it clashes with the body's jurisprudence, which has always applied DL nº 37/66 to this infraction. However, upon better reflection on the issue, the counselor appears to be right. DL nº 37/66 establishes the legal rules for the infractions that it regulates based on article 94, verbis : Art. 94 — Any action or omission, voluntary or involuntary, that results in non-compliance , on the part of the natural or legal person, with the rules established in this Decree-Law, in its regulations or in an administrative act of a normative nature intended to complete them constitutes an infraction. Regulations and other administrative acts cannot establish or discipline obligations, nor define infractions or impose penalties that are authorized or provided for by law.
He also cites as an argumentative reinforcement an excerpt from REsp 643.185/SC, reported by Min. Teori Zavaski, which states "In accordance with articles 138 and 139 of Decree-Law No. 37/66, the statute of limitations for the imposition of of the penalties provided for therein . " [vote emphasis] In the end, conclude i. advisor that: "Therefore, applying article 173, I, of the CTN, which Oman Mobile Number List governs the application of penalties not included in DL 37/66, therefore reaching the penalty of forfeiture of DL 1,455/76 . Therefore, no We have to talk about decadence in relation to the exaction in testilha". The 3rd CSRF decided, at the time, that the legal regime of Decree-Law No. 37/66 would only be applicable to the infractions provided for therein, not applying — in this case — to the infraction of fraudulent interposition, the legal provision of which is exclusively in article 23 , V of DL nº 1,455/76, included.
At first glance, the adopted premise is particularly controversial as it clashes with the body's jurisprudence, which has always applied DL nº 37/66 to this infraction. However, upon better reflection on the issue, the counselor appears to be right. DL nº 37/66 establishes the legal rules for the infractions that it regulates based on article 94, verbis : Art. 94 — Any action or omission, voluntary or involuntary, that results in non-compliance , on the part of the natural or legal person, with the rules established in this Decree-Law, in its regulations or in an administrative act of a normative nature intended to complete them constitutes an infraction. Regulations and other administrative acts cannot establish or discipline obligations, nor define infractions or impose penalties that are authorized or provided for by law.