Post by account_disabled on Mar 14, 2024 4:02:17 GMT
This fact is relevant because only by express legal provision can a special form be determined for the validity of a legal transaction. Therefore regarding the requirement of a special form in relation to loan operations it seems to us that the Tax Authorities are not right. This is because article of the Public Records Law expressly and exhaustively lists which acts are subject to registration so that they take effect before third parties but does not mention the need to register mutual loans.
The Civil and the legality of its object the effectiveness CG Leads of which could be proven by any of the means admitted by law such as accounting records of the operation bank transfers any written document witnesses etc. such as is inferred from article of the CC.
The theme therefore focuses on the autonomy of will and contractual freedom provided for in article of the CC. In this way the contracts signed between the parties take effect from their agreement.
The STF has repeatedly attributed the appropriate legal concept of mutual. In the judgment of ADI DF-MC the rapporteur minister Sepúlveda Pertence ruled that “the constitutional scope of possible incidence of the IOF on credit operations is not restricted to those carried out by financial institutions”.
This fact is important because the tax that the Union can establish on credit operations will apply to any legal transactions bilateral unilateral and plurilateral from which credit arises.
The expression “credit operation” does not present a univocal concept. “Credit” is understood as the right corresponding to the duty assumed by the debtor in the obligatory relationship in other words it is a legal transaction carried out with the purpose of obtaining the availability of resources from third parties that must be refunded after a period of time.
Credit operations are defined as businesses or transactions carried out with the purpose of immediately obtaining resources that otherwise could only be achieved in the future having as a rule relevant elements such as trust time interest and risk.
There is therefore no requirement regarding subsequent settlement for the loan to be characterized as stated in the tax authority's report. There is even the possibility of a loan for an indefinite period endorsed by tax legislation in INRFB nº article.
The Civil and the legality of its object the effectiveness CG Leads of which could be proven by any of the means admitted by law such as accounting records of the operation bank transfers any written document witnesses etc. such as is inferred from article of the CC.
The theme therefore focuses on the autonomy of will and contractual freedom provided for in article of the CC. In this way the contracts signed between the parties take effect from their agreement.
The STF has repeatedly attributed the appropriate legal concept of mutual. In the judgment of ADI DF-MC the rapporteur minister Sepúlveda Pertence ruled that “the constitutional scope of possible incidence of the IOF on credit operations is not restricted to those carried out by financial institutions”.
This fact is important because the tax that the Union can establish on credit operations will apply to any legal transactions bilateral unilateral and plurilateral from which credit arises.
The expression “credit operation” does not present a univocal concept. “Credit” is understood as the right corresponding to the duty assumed by the debtor in the obligatory relationship in other words it is a legal transaction carried out with the purpose of obtaining the availability of resources from third parties that must be refunded after a period of time.
Credit operations are defined as businesses or transactions carried out with the purpose of immediately obtaining resources that otherwise could only be achieved in the future having as a rule relevant elements such as trust time interest and risk.
There is therefore no requirement regarding subsequent settlement for the loan to be characterized as stated in the tax authority's report. There is even the possibility of a loan for an indefinite period endorsed by tax legislation in INRFB nº article.