Business Law
Administrative Court of Tax Appeals Porto Alegre maintains privileged taxation Society Uniprofissional Autor: Rodrigo Giachini - Advogado
The Tax Appeals Tribunal of the city of Porto Alegre, in a unanimous decision, set aside the assessment and release of ISSQN issued against society composed of people of the same profession. The company, since its establishment, collected the ISSQN modality that takes into account the number of professionals. The Municipal Treasury, in 2012, filed notice of infraction and launching ISSQN the past five years, arguing that societies with limited liability may not enjoy this type of taxation, alluding also to the hierarchical structure and hiring corporate activity to end. The banking legal Scalzilli.fmv through lawyer Rodrigo Giachini, to prove that the company was not used in the activity of legal entities in order, and hierarchical structure or nonexistent business. The Administrative Board, accepting the argument put forward by counsel, understood that the municipal tax authorities could not impose higher taxation to society retroactively, to the extent that, at the time of registration of the company with the City Department of Finance, was the very Body that by analyzing the incorporation of society, framed in the form of payment less burdensome.
