Post by account_disabled on Mar 4, 2024 6:38:15 GMT -5
Incidence on a single taxpayer/responsible person. "Elementary, my dear Dom", the incisive and rational friend would say from another passage , repeating the words "unique" and "unique" intentionally — as done above — until they were absorbed, albeit by osmosis. Not that for Quixote this repetition was necessary. On the contrary. For him, it was legally and logically obvious that, once the "how" — general rule in matters of tax legislation (article 146, III, of the Charter) — had been established by the complementary legislator, the states would have the fundamental role of defining "how much " would enter its coffers (article 155, § 4), through joint deliberation (article 155, § 2, XII, "g"). All in compliance with the competence assigned to them by the Constitution of the Republic article.
Elementary, my dear Alves." Therefore, serene in his reflections, but firm in his attitudes, Dom headed confidently (and hopefully…) to the place where so-called experts and representatives of interested parties would debate the direction of ICMS taxation on fuels. And this, not only with regard to LC nº 192, but also to LC nº 194/22, which established that these goods – among others, in addition to certain services – cannot be treated as superfluous. In this way, the rule prohibited the setting of rates on operations with such goods EL Salvador Mobile Number List and services at a higher level than operations in general, precisely in compliance with their essentialities. "Difficult arrangement, I admit, since the States could lose revenue immediately", Dom always said, aware of the "more" or "less" legitimate interests that could politically and legally oppose this package of changes. "However, especially with regard t these are modernizing and moralizing changes, based on solid normative concepts. We need to reconcile and move forward.
However, it was when he remembered this consideration that had accompanied him for months, that he realized he was already inside the debate hall, in which "experts" and "interested parties" — except the contributors (?!) — were discussing. He began by listening to the conclusion of the group of experts that LC No. 192 would be unconstitutional, even partially, because it removed from the States the power to define and deliberate on the ICMS tax rate regime to be adopted. Furthermore, this law "only" could have defined which fuels would be subject to the single incidence regime. "And nothing else." "Now, I know that humility is the basis and foundation of all virtues and without it there is none that is. But that is exactly why I ask myself how to make this 'just' compatible with logic and reality", he asked Dom said, feeling his hand itch because it was still entwined with the stupid Hope of the morning. The quixotic doubt was understandable.
Elementary, my dear Alves." Therefore, serene in his reflections, but firm in his attitudes, Dom headed confidently (and hopefully…) to the place where so-called experts and representatives of interested parties would debate the direction of ICMS taxation on fuels. And this, not only with regard to LC nº 192, but also to LC nº 194/22, which established that these goods – among others, in addition to certain services – cannot be treated as superfluous. In this way, the rule prohibited the setting of rates on operations with such goods EL Salvador Mobile Number List and services at a higher level than operations in general, precisely in compliance with their essentialities. "Difficult arrangement, I admit, since the States could lose revenue immediately", Dom always said, aware of the "more" or "less" legitimate interests that could politically and legally oppose this package of changes. "However, especially with regard t these are modernizing and moralizing changes, based on solid normative concepts. We need to reconcile and move forward.
However, it was when he remembered this consideration that had accompanied him for months, that he realized he was already inside the debate hall, in which "experts" and "interested parties" — except the contributors (?!) — were discussing. He began by listening to the conclusion of the group of experts that LC No. 192 would be unconstitutional, even partially, because it removed from the States the power to define and deliberate on the ICMS tax rate regime to be adopted. Furthermore, this law "only" could have defined which fuels would be subject to the single incidence regime. "And nothing else." "Now, I know that humility is the basis and foundation of all virtues and without it there is none that is. But that is exactly why I ask myself how to make this 'just' compatible with logic and reality", he asked Dom said, feeling his hand itch because it was still entwined with the stupid Hope of the morning. The quixotic doubt was understandable.