09/09/2012

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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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Divorce Law That it regulates the law of the divorce. The doctor Alfred Edersheim affirms that the Jewish legislation allowed to the divorce for almost all the reasons. The divorce was very common in those days, between the Jews. Jesus, in this declaration, was limiting the reasons that led to the divorce. Already we saw that the followers of the school of Hiller found that they could be divorced its women indiscriminately: it was enough not to prepare a good food, to put much salt in the soup, or simply not to find so pretty how much in the day knew that it. In hypothesis some Jesus argued the validity of the rule mosaic. It said: ' ' Also he was dito' ' , mentioning the law to it of Moiss (Dt 24,1-4). ' ' I, however, say ' to you; ' in this expression it was making restrictions, as speech made many times in this exactly, in regards to the law. The law did not leave the reason clearly for the divorce. The expression ' ' thing indecente' ' it is much vacant. The men, therefore, had invented many arrangements, using Dt 24,1 to consubstanciar its peculiar interpretations. The law left clearly that the divorce is the dissolution of the marriage bond. The bases for the divorce had been of interminable debates between rabbis during all the Temple as subjects period. If the divorce had been total revoked, would be registered, in this ticket or any another part of the New Will, however this was not registered. It says the Theological Historical Encyclopedia of the Christian Church: ' ' If Jesus was introducing some radically new thing, would wait that this was left claro' '.

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