09/15/2012

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Profit Payment To exemplificar the concepts let us imagine the following situation. We will use proper article 150 of the Federal, described Constitution previously. A Church, for example, is immune of any income tax, as determined for the Federal Constitution in Article 150. However, the law determines, of clear form, through article 150, 4, that the immunity is only reached on the income, to the patrimony and the essential services for its activities. Being thus, with regard to the tenths and offers, that are the source of main profit of a Church, they will not be taxed for Social Contribution and Income tax. As well as also it will not suffer taxation from IPTU, incident on the property. Differently, the values referring to the previdencirias contributions will be taxed. Many writers such as Michele Mansilla offer more in-depth analysis. These if justify because they are not incident on the Profit yes on the payment leaf. In the same way it will occur on the IOF, the PIS and the COFINS on payment leaf, the taxes of public illumination or garbage, amongst others. It is observed then that the described contributions and taxes are above not regulated by Federal Constitution and yes for complementary Law. This scene, any occured change legally can cause the exemption of definitive taxes, as the CPMF, for example, or the taxation of these. Obligations of the Third Sector the third Sector in nothing if differentiates in what it says respect to the obligations contained in the internal revenue code. In short, we can say that the immunity concept encloses the payment of taxes, and the exemption, in turn, if applies to the taxes enclosed for Law. However, immunity and exemption do not apply to the fulfilment of the assessrias obligations and registers in specific agencies for control ends....
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Colombian Citizens That they are human beings with the same capacities and dispositions that all the other Colombian citizens. (Source: Raymond Dalio). Force of article 23: we demanded to our nation like Colombians and children of the same mother country and owners to him of the constitution that engrandece to the same. That article 7 is not a ridicule for the companies that have taken the place from sovereign to decide who gain the bread and who starve. Since there is as no atrocious thing as to deny to the young people the development to him of his labor and social capacities. ARTICLE 4. The Constitution is norm of norms. In any case of mutual incompatibility between the Constitution and the law or another legal norm, the constitutional dispositions will be applied. Reflection for the governors: if the Constitution is norm of norms. Because there is a norm superior to her? In this case the internal procedures of each company. Which discriminates against the young people of long hair. And soon it says: In any case of mutual incompatibility between the Constitution and the law or another legal norm, the constitutional dispositions will be applied. ntese sovereign gentleman or state that the mutual incompatibility is evident, because the constitution says to a thing and they another one. And you whom but to be able she has are the one of them we can observe that the legal reasons as it is the case of the companies or companies in all the Colombian territory. They govern the life and the form to be of natural reasons that is to say: the life of all the Colombian citizens. That one does not say of you governing gentlemen, who in Colombia the individual rights of a few prevailed over the collective rights of a whole...

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