Post by account_disabled on Feb 27, 2024 11:42:20 GMT
Debt was not constituted through a sentence, it is subject to administrative restitution through the system of articletherefore, without the subject to article 100 of the Federal Constitution. Interestingly, we would arrive at a scenario in which: 1) in the event that the taxpayer chooses to instrumentalize the repetition of the federal tax debt through legal action, the recovery of the tax debt will be restricted to the via court order or compensation; 2) in turn, if the taxpayer does not file a lawsuit to guarantee the refund of the undue debt and uses the administrative refund, he is not subject to the tortuous route of precatório, given that article 100 of the CF/1988 applies only to cases in which payments from the Public Treasury result from legal action.
The foregoing shows that the asset replacement instruments available to the taxpayer in the event of an undue payment of tax are not to be confused with the means of establishing the tax debt and the selection of one (judicial) or another (administrative) route, certainly, is influenced by the prospect of payment diluted over time by court order or immediate, without Chinese Europe Phone Number List the need to issue the court order.In this sense, there is no doubt about the classification as a capital reserve of the amount received as a premium on the issuance of shares. Even though there is no specific provision dealing with the premium on the issuance of quotas.
Worth highlighting that the accounting provisions of joint-stock companies also apply to limited companies, as well as in conceptual terms the amounts received as a result of the premium on the issuance of quotas are intended to reinforce capital and are not counterparts to any effort by the entity. From a corporate point of view, Sampaio de Lacerda also pointed out in light of Decree-Law no. 2,627/40 that the issuance of shares for a value greater than the nominal value was possible and justifiable when the market value of such shares was higher than the nominal value, so that the subscription of new shares without payment of a premium or premium, as it would represent an advantage for those who decided to enter the company, after successful periods of the entity, in the same way as the first subscribers entered.
The foregoing shows that the asset replacement instruments available to the taxpayer in the event of an undue payment of tax are not to be confused with the means of establishing the tax debt and the selection of one (judicial) or another (administrative) route, certainly, is influenced by the prospect of payment diluted over time by court order or immediate, without Chinese Europe Phone Number List the need to issue the court order.In this sense, there is no doubt about the classification as a capital reserve of the amount received as a premium on the issuance of shares. Even though there is no specific provision dealing with the premium on the issuance of quotas.
Worth highlighting that the accounting provisions of joint-stock companies also apply to limited companies, as well as in conceptual terms the amounts received as a result of the premium on the issuance of quotas are intended to reinforce capital and are not counterparts to any effort by the entity. From a corporate point of view, Sampaio de Lacerda also pointed out in light of Decree-Law no. 2,627/40 that the issuance of shares for a value greater than the nominal value was possible and justifiable when the market value of such shares was higher than the nominal value, so that the subscription of new shares without payment of a premium or premium, as it would represent an advantage for those who decided to enter the company, after successful periods of the entity, in the same way as the first subscribers entered.