Post by anik4700 on Feb 28, 2024 2:54:07 GMT -6
Rationale Counselor Ana Cecília Lustosa da Cruz, rapporteur of the case at the CSRF, highlighted that "the fact that they play football professionally does not exclude clubs from being included in the exempt rule". According to Ana Cecília, the parameter for distinguishing between an association and a business company is not whether or not it makes a profit, but rather its profitable purpose. According to Tricolor São Paulo's bylaws, the club's objective is to promote and develop sport, train athletes, participate in competitions and improve culture in its most different forms. In the rapporteur's view, the Revenue inspection "did not indicate non-compliance with the requirements listed" by the legislation.
Furthermore, the remuneration of the club's directors and ". According to the counselor, reasonable payment to these people is permitted, as long as it represents "faithfully and coherently the consideration for the professional services performed", and not "a disguised distribution of profits". The Treasury also pointed out that the Pelé Law of 1998 trans Luxembourg Phone Number formed clubs into business companies. However, Ana Cecília explained that the rule only promoted equivalence "for inspection and control purposes relating to sports law", and not for tax purposes. Therefore, the tax benefit was not removed. Click here to read the rulingNullity of the procedural act subsequent to the death of the party depends on prejudice Danilo Vital March 7, 2023, 8:48 am CivilFamilyJudiciary The death of one of the parties to a legal process leads to immediate suspension, in order to enable the procedural replacement by their estate.
The nullity due to non-compliance with this rule is relative and depends on the occurrence of concrete damage to the estate. Lucas Pricken/STJ According to Minister Bellizze, the lack of collaboration from the executed party so that the procedural defect could be remedied is obvious Lucas Pricken/STJ With this understanding, the 3rd Panel of the Superior Court of Justice dismissed the special appeal of the estate of a man who failed to report his death and then raised the nullity of the property seizure made in the process. The action concerns the collection of a debt by a bank against a couple, which led to the seizure of a property owned by both. Less than a month later, the co-owner of the property died. After that, his wife offered to challenge the attachment without informing the court about the death.
Furthermore, the remuneration of the club's directors and ". According to the counselor, reasonable payment to these people is permitted, as long as it represents "faithfully and coherently the consideration for the professional services performed", and not "a disguised distribution of profits". The Treasury also pointed out that the Pelé Law of 1998 trans Luxembourg Phone Number formed clubs into business companies. However, Ana Cecília explained that the rule only promoted equivalence "for inspection and control purposes relating to sports law", and not for tax purposes. Therefore, the tax benefit was not removed. Click here to read the rulingNullity of the procedural act subsequent to the death of the party depends on prejudice Danilo Vital March 7, 2023, 8:48 am CivilFamilyJudiciary The death of one of the parties to a legal process leads to immediate suspension, in order to enable the procedural replacement by their estate.
The nullity due to non-compliance with this rule is relative and depends on the occurrence of concrete damage to the estate. Lucas Pricken/STJ According to Minister Bellizze, the lack of collaboration from the executed party so that the procedural defect could be remedied is obvious Lucas Pricken/STJ With this understanding, the 3rd Panel of the Superior Court of Justice dismissed the special appeal of the estate of a man who failed to report his death and then raised the nullity of the property seizure made in the process. The action concerns the collection of a debt by a bank against a couple, which led to the seizure of a property owned by both. Less than a month later, the co-owner of the property died. After that, his wife offered to challenge the attachment without informing the court about the death.