Post by account_disabled on Feb 27, 2024 6:04:24 GMT -5
Scope than the manufacturing process, has to be understood according to the specificities of each economic segment, under penalty of giving non-uniform treatment to the application of non-cumulative contributions to PIS and to Cofins. Understanding that retail activity is a simple process of buying and selling is to ignore the specificities and contours of the industry itself, as the exploration of this activity involves a huge range of efforts aimed at its full achievement, among them, huge expenses on marketing intelligence, technology, means of payment, logistics, inputs that are essential to the exercise of this activity. Therefore, in our view, it is possible for retail and wholesale companies to reap the benefits of the STF's recent judgment, as it requires the ordinary legislator to comply with the guiding principles of non-cumulative activity.
In this way, interpretations that imply harming competitiveness and favoring certain economic segments to the detriment of others would be riddled with vice and, therefore, would be unconstitutional. In this way, guaranteeing the appropriation of PIS and Cofins credit in the acquisition of goods and services essential or relevant to the development Chinese Europe Phone Number List of its economic activity, especially retail and wholesale, would bring equality and guarantee the dictates of the recent Supreme Court decision. Cut.Regarding the transport voucher (article 34, VI), the omission regarding the payment method was corrected. The new IN, in line with the consolidated understanding of the STF, since the judgment of RE 478.410 on , established the non-incidence of the social security contribution on the benefit to cover transportation costs, even if paid in cash.
Regarding the indemnified prior notice (article 34, XXXII), its exclusion from the calculation basis of social security contributions was defined by the STJ, when judging topic no. 478 through the repetitive appeals system. Here, it should be noted that its reflection on Christmas gratification is the subject of Theme nº 1,170, still pending judgment by the Superior Court. Regarding the first fifteen days prior to sickness benefit (article 34, XXXIII), the STJ's understanding is consolidated in the sense that the employer's social security contribution will not be applicable. Thus, after the STF recognized that the matter is infraconstitutional in nature (Topic No. 482), the PGFN included the topic on the list of exemptions from contesting and appealing (SEI Opinion.
In this way, interpretations that imply harming competitiveness and favoring certain economic segments to the detriment of others would be riddled with vice and, therefore, would be unconstitutional. In this way, guaranteeing the appropriation of PIS and Cofins credit in the acquisition of goods and services essential or relevant to the development Chinese Europe Phone Number List of its economic activity, especially retail and wholesale, would bring equality and guarantee the dictates of the recent Supreme Court decision. Cut.Regarding the transport voucher (article 34, VI), the omission regarding the payment method was corrected. The new IN, in line with the consolidated understanding of the STF, since the judgment of RE 478.410 on , established the non-incidence of the social security contribution on the benefit to cover transportation costs, even if paid in cash.
Regarding the indemnified prior notice (article 34, XXXII), its exclusion from the calculation basis of social security contributions was defined by the STJ, when judging topic no. 478 through the repetitive appeals system. Here, it should be noted that its reflection on Christmas gratification is the subject of Theme nº 1,170, still pending judgment by the Superior Court. Regarding the first fifteen days prior to sickness benefit (article 34, XXXIII), the STJ's understanding is consolidated in the sense that the employer's social security contribution will not be applicable. Thus, after the STF recognized that the matter is infraconstitutional in nature (Topic No. 482), the PGFN included the topic on the list of exemptions from contesting and appealing (SEI Opinion.