Post by account_disabled on Jan 11, 2024 1:20:17 GMT -5
contribution for social security -, contemplated charitable social assistance entities with the constitutional favor of tax immunity, as long as they fulfilled the requirements established by law" (RMS 22.192⁄DF, Rel. Min. Celso de Mello, DJ of 19.12. 96). In the hypothesis under examination, it must be repeated, the petitioner was recognized as being of public utility and obtained the right to tax immunity because it fulfilled the legal requirement of no remuneration for its directors (article 1 of Law no. 3,577⁄59). Thus, as the petitioner's statutes demonstrate the absence of remuneration for its directors (pages 40, 64, 71 and 82), this demonstrates its acquired right to obtain the Certificate of Social Assistance.
Benevolent Entity, previously called Certificate of Entity of Philanthropic Purposes. In this vein, the Maximum Court concluded, in the judgment of RMS 22.360⁄DF, that, "given the condition of a charitable social assistance entity, recognized as a federal public utility on a date prior to the issuance of Decree-Law No. 1.572⁄77, the appellant had its exempt status preserved in relation to the em Phone Number List ployer's share of the social security contribution" (Rel. Min. Ilmar Galvão, ilanthropic and charitable social assistance entities, recognized as being of federal public utility, in accordance with the relevant legislation and prior to the promulgation of Decree-Law No. 1,577⁄77, have the acquired right to tax immunity and, .
to the Certificate of Entity for Philanthropic Purposes. Precedents of the STF" (MS 5.930⁄DF, Rel. Min. Demócrito Reinaldo, DJ of 08/23/99). From the examination of articles 1 of Decree-Law no. 1,572⁄77 and 55, § 1 of Law no. 8,212, it is observed that ordinary legislation, with the exception of Decree-Law no. 752⁄93, always preserved the acquired right to maintain the tax immunity granted to entities declared to be of public utility that met the legal requirements required at the time of obtaining it. Regarding Decree-Law no. 752⁄93, which did not make such a reservation, highlighted the illustrious Minister João Otávio de Noronha.
Benevolent Entity, previously called Certificate of Entity of Philanthropic Purposes. In this vein, the Maximum Court concluded, in the judgment of RMS 22.360⁄DF, that, "given the condition of a charitable social assistance entity, recognized as a federal public utility on a date prior to the issuance of Decree-Law No. 1.572⁄77, the appellant had its exempt status preserved in relation to the em Phone Number List ployer's share of the social security contribution" (Rel. Min. Ilmar Galvão, ilanthropic and charitable social assistance entities, recognized as being of federal public utility, in accordance with the relevant legislation and prior to the promulgation of Decree-Law No. 1,577⁄77, have the acquired right to tax immunity and, .
to the Certificate of Entity for Philanthropic Purposes. Precedents of the STF" (MS 5.930⁄DF, Rel. Min. Demócrito Reinaldo, DJ of 08/23/99). From the examination of articles 1 of Decree-Law no. 1,572⁄77 and 55, § 1 of Law no. 8,212, it is observed that ordinary legislation, with the exception of Decree-Law no. 752⁄93, always preserved the acquired right to maintain the tax immunity granted to entities declared to be of public utility that met the legal requirements required at the time of obtaining it. Regarding Decree-Law no. 752⁄93, which did not make such a reservation, highlighted the illustrious Minister João Otávio de Noronha.