Post by account_disabled on Jan 25, 2024 4:56:17 GMT -5
The ISS tax legal fact, the taxpayer will be the professional unit where the services are provided (i) and the active subject will be the municipality where their occurrence occurs (ii), according to the location of the providing establishment, and not the place of residence of the “taker” of the services, or in which isolated contracts are signed. Indeed, the legal tax fact is only perfected, as mentioned in article 116, item I, of the CTN, when the material circumstances necessary for it to produce the effects that are normally specific to it are verified, in the actual situation. *** Finally, I must renew an invitation to everyone. This year, Brazil will host the 71st Congress of the IFA – International Fiscal Association, to be held in Rio de Janeiro organized by ABDF and with the support of the largest institutions dedicated to tax studies. Our themes will be: Subject 1 – Beps and taking stock and Subject 2 – The future of transfer pricing .
This is a Congress of great importance Buy Phone Number List worldwide. An IFA Congress has not been held in the country since 1989, and approximately 2,600 participants are expected. To meet professionals from a wide range of countries, as well as to delve deeper into issues relating to global tax authorities, automatic exchanges of information or new models for combating aggressive tax planning, this will be a great opportunity. We'll be there. Alteration of the air transport contract by the passenger The possibility for consumers to give up air tickets free of charge as long as they are purchased seven days or more in advance of the boarding date, communicating their purpose within a period of up to 24 hours, the counting from receipt of your receipt, prima facie , it appears to be a benefit achieved with Resolution 400/2016.
However, the tariff freedom reiterated by article 2 of this set of regulations will enable air transport companies to set exorbitant fines for cases in which the passenger withdraws within a period of less than a week, as is already observed in the concrete field. . Even if the consumer presents a plausible reason for canceling the ticket or for a no show , they will suffer penalties that characterize an exaggerated advantage prohibited by article 39, V, of the CDC [1] . Anac limited itself to providing that, in the event of rescheduling or termination requested by passengers, “the contractual fines may not exceed the value of the air transport services”, as well as that “the airport fees paid by the passenger and the amounts due to government entities will not be able to form part of the calculation basis for possible fines” (article 9, caput and sole paragraph).
This is a Congress of great importance Buy Phone Number List worldwide. An IFA Congress has not been held in the country since 1989, and approximately 2,600 participants are expected. To meet professionals from a wide range of countries, as well as to delve deeper into issues relating to global tax authorities, automatic exchanges of information or new models for combating aggressive tax planning, this will be a great opportunity. We'll be there. Alteration of the air transport contract by the passenger The possibility for consumers to give up air tickets free of charge as long as they are purchased seven days or more in advance of the boarding date, communicating their purpose within a period of up to 24 hours, the counting from receipt of your receipt, prima facie , it appears to be a benefit achieved with Resolution 400/2016.
However, the tariff freedom reiterated by article 2 of this set of regulations will enable air transport companies to set exorbitant fines for cases in which the passenger withdraws within a period of less than a week, as is already observed in the concrete field. . Even if the consumer presents a plausible reason for canceling the ticket or for a no show , they will suffer penalties that characterize an exaggerated advantage prohibited by article 39, V, of the CDC [1] . Anac limited itself to providing that, in the event of rescheduling or termination requested by passengers, “the contractual fines may not exceed the value of the air transport services”, as well as that “the airport fees paid by the passenger and the amounts due to government entities will not be able to form part of the calculation basis for possible fines” (article 9, caput and sole paragraph).