20/05/2013
Education can be shot in RI Autor: Valor Econômico
While the Supreme Court (STF) judges not to limit the discussion of abatement spending on education in the Income Tax (IR), taxpayers have obtained injunctions in Federal Court in favor of the full deduction of expenses.
In Rio de Janeiro, a lawyer could at the 11th Federal Court in the capital, the right to reduce the amount to be paid to the IR abatement of all spending on post-graduation. In São Paulo, the National Union of Federal Tax Auditors (Sindifisco) obtained an injunction for its members in the Regional Federal Court (TRF) of the 3rd Region (SP and MS). The decision to have nationwide coverage, benefiting 25,000 unionized, according to the organization's president, Peter Delarue. The Attorney-General of the National Treasury (PGFN) has appealed the decision.
Old, the question again gained strength with the presentation by the Bar Association of Brazil (OAB) a direct action of unconstitutionality (Adin) against the ceiling established by The Union argues entity in the process, filed in March that the limit violates guarantees constitutional, such as human dignity and the right of everyone to education. The impact of the cause, according to the IRS, would be $ 1.2 billion per year.
The organization decided to go after the Supreme taxpayers are getting an important precedent in TRF 3rd Region. In March 2012, the Board of Special Court declared unconstitutional for violating the limit the right of access to education provided in the Constitution, beyond the ability to pay. "If the Constitution says that it is the duty of the State to promote and encourage education, is incompatible prohibit or restrict the deduction of expenses," the decision says the rapporteur of the case, Judge Mairan Maia.
In 2006, the Federal Court of the 5th Region also recognized the right of Ceará taxpayers through a civil action in the State Prosecutor's Office. The decision, however, is suspended by an injunction.
With the previous contributors have obtained favorable understandings in court. In a preliminary decision of 13 pages, issued on April 29, Judge Fabiola Utzig Haselof, substitute in the 11th Federal Court of Rio de Janeiro, ruled that the lawyer Ana Paula Saunders has the right to shoot full IR costs instruction. For the magistrate, the limits affront "violently" the objectives outlined in the Constitution, which in Article 205 recognizes education as a "right and duty of the state and the family."
The lawyer declined to enter the action now for fear that the Supreme Court case declaring unconstitutional the limit, will modulate the effects of the decision. "I'm afraid of modulation. My concern is that I will start with the master and it cost me £ 54,000," says tax expert who in recent years has disbursed U.S. $ 17 000 with postgraduate courses in tax law and cinema.
In order, the IRS reported that it is impossible to admit the statement manual taxpayer and therefore adopt a special procedure to comply with the decision, inform the social security number for her General Coordination of Collection and Collection to that from the statement is recognized deducting total expenses reported with instruction.
The inspectors were themselves the judiciary against the limit. In granting the injunction, on the 1st of April, the federal judge Consuelo Yoshida, the Federal Court of the 3rd Region, understood, based on the jurisprudence of the Court, that the incidence of tax on educational expenses "violates the constitutional concept of income."
Despite having brought suit to overturn the deduction limit, the Sindifisco defends ceiling increase. On Tuesday, will propose a bill popular initiative to raise the limit from the current R $ 3,375 to R $ 12,000. "Ending the limit creates distortions. The state would be required to finance the education of a child who studies in a school very expensive," says Peter Delarue, the Sindifisco. "With the ceiling of U.S. $ 12,000, the taxpayer would have a reduction of £ 4000 in tax, the same amount paid by the state to keep a student in public school," he adds.
Barbara Pombo - BrasiliaWhile the Supreme Court (STF) judges not to limit the discussion of abatement spending on education in the Income Tax (IR), taxpayers have obtained injunctions in Federal Court in favor of the full deduction of expenses.
In Rio de Janeiro, a lawyer could at the 11th Federal Court in the capital, the right to reduce the amount to be paid to the IR abatement of all spending on post-graduation. In São Paulo, the National Union of Federal Tax Auditors (Sindifisco) obtained an injunction for its members in the Regional Federal Court (TRF) of the 3rd Region (SP and MS). The decision to have nationwide coverage, benefiting 25,000 unionized, according to the organization's president, Peter Delarue. The Attorney-General of the National Treasury (PGFN) has appealed the decision.
Old, the question again gained strength with the presentation by the Bar Association of Brazil (OAB) a direct action of unconstitutionality (Adin) against the ceiling established by The Union argues entity in the process, filed in March that the limit violates guarantees constitutional, such as human dignity and the right of everyone to education. The impact of the cause, according to the IRS, would be $ 1.2 billion per year.
The organization decided to go after the Supreme taxpayers are getting an important precedent in TRF 3rd Region. In March 2012, the Board of Special Court declared unconstitutional for violating the limit the right of access to education provided in the Constitution, beyond the ability to pay. "If the Constitution says that it is the duty of the State to promote and encourage education, is incompatible prohibit or restrict the deduction of expenses," the decision says the rapporteur of the case, Judge Mairan Maia.
In 2006, the Federal Court of the 5th Region also recognized the right of Ceará taxpayers through a civil action in the State Prosecutor's Office. The decision, however, is suspended by an injunction.
With the previous contributors have obtained favorable understandings in court. In a preliminary decision of 13 pages, issued on April 29, Judge Fabiola Utzig Haselof, substitute in the 11th Federal Court of Rio de Janeiro, ruled that the lawyer Ana Paula Saunders has the right to shoot full IR costs instruction. For the magistrate, the limits affront "violently" the objectives outlined in the Constitution, which in Article 205 recognizes education as a "right and duty of the state and the family."
The lawyer declined to enter the action now for fear that the Supreme Court case declaring unconstitutional the limit, will modulate the effects of the decision. "I'm afraid of modulation. My concern is that I will start with the master and it cost me £ 54,000," says tax expert who in recent years has disbursed U.S. $ 17 000 with postgraduate courses in tax law and cinema.
In order, the IRS reported that it is impossible to admit the statement manual taxpayer and therefore adopt a special procedure to comply with the decision, inform the social security number for her General Coordination of Collection and Collection to that from the statement is recognized deducting total expenses reported with instruction.
The inspectors were themselves the judiciary against the limit. In granting the injunction, on the 1st of April, the federal judge Consuelo Yoshida, the Federal Court of the 3rd Region, understood, based on the jurisprudence of the Court, that the incidence of tax on educational expenses "violates the constitutional concept of income."
Despite having brought suit to overturn the deduction limit, the Sindifisco defends ceiling increase. On Tuesday, will propose a bill popular initiative to raise the limit from the current R $ 3,375 to R $ 12,000. "Ending the limit creates distortions. The state would be required to finance the education of a child who studies in a school very expensive," says Peter Delarue, the Sindifisco. "With the ceiling of U.S. $ 12,000, the taxpayer would have a reduction of £ 4000 in tax, the same amount paid by the state to keep a student in public school," he adds.
Barbara Pombo - Brasilia
