What happens if the requirements of TAX IMMUNITY are not met?
11 de December de 2024, às 22:26
Alcemir Junior
A recent decision in a declaratory judgment lawsuit, in which it was verified that the requirements of art. 55 of Law 8.212/1991, which guaranteed the granting of immunity from payment of the Social Contribution, had not been met, generated a RETROACTIVE effect.
This means that, as soon as the requirements were not met, the Social Contribution became due, ratifying that the acts canceling tax immunity, due to failure to meet the requirements, have a declaratory effect, retroactive to the date on which they were no longer met.
Tax planning is essential for businesses to prosper. Always have specialized accounting and legal advice at your disposal to minimize risks and guarantee your company security and efficiency.
This means that, as soon as the requirements were not met, the Social Contribution became due, ratifying that the acts canceling tax immunity, due to failure to meet the requirements, have a declaratory effect, retroactive to the date on which they were no longer met.
Tax planning is essential for businesses to prosper. Always have specialized accounting and legal advice at your disposal to minimize risks and guarantee your company security and efficiency.
