Post by xyz3600 on Feb 25, 2024 9:00:46 GMT 5.5
Judge Ara Cárita Muniz da Silva, of the 7th Federal Court of Pernambuco, granted the right of shipyards to benefit from Reintegra in relation to their operations of construction of large vessels, maintenance, repair of vessels and floating structures of vessels registered or pre-registered in the Brazilian Special Registry. Cláudio Fachel/Palácio Piratini Pernambuco judge grants export tax credit to shipyards According to the judge, the objective of Reintegra is to implement a tax relief policy in the context of foreign trade, making Brazilian products competitive in the international market. Therefore, as is intuitive, the beneficiary of the regime is the legal entity that exports manufactured goods in the country.
The question raised in these documents is to define whether the benefit would also cover equivalent export revenues, more specifically credits arising from the construction of large vessels and maintenance and repair of vessels and floating structures of registered and/or pre-registered vessels in the Brazilian Special Registry (REB). This is because these credits were equated to export revenue by article", he said. The judge Middle East Mobile Number List also stated that because it is a revenue equivalent to exportation, the petitioner cannot be required to prove that the goods were actually exported. Thus, we can recognize the petitioner's right to the benefit of Reintegra in relation to revenues earned from the activity of building large vessels and maintaining and repairing vessels and floating structures of vessels registered and/or pre-registered with the REB", he stated.
According to lawyer Flávia Holanda Gaeta , from FH Advogados, in the same way that the STJ decided that revenues arising from shipments of goods to the Manaus Free Trade Zone must be equated to export revenues, "the court granted these shipyards the right to benefit and take advantage of Reintegra, due to these revenues equivalent to exports resulting from the construction and sale of vessels in the REB system".firstly, there are judgments recognizing the need to guarantee due legal process, full defense and contradictory proceedings and “ full access to the factual and evidentiary set on which the imputation is sustained ” [3] within cade, under penalty of judicial review. A similar reasoning was that of the then judge of the 17th federal court of the federal district, victor cretella, who annulled cade's decision for envisaging a violation of the broad defense and adversarial process.
The question raised in these documents is to define whether the benefit would also cover equivalent export revenues, more specifically credits arising from the construction of large vessels and maintenance and repair of vessels and floating structures of registered and/or pre-registered vessels in the Brazilian Special Registry (REB). This is because these credits were equated to export revenue by article", he said. The judge Middle East Mobile Number List also stated that because it is a revenue equivalent to exportation, the petitioner cannot be required to prove that the goods were actually exported. Thus, we can recognize the petitioner's right to the benefit of Reintegra in relation to revenues earned from the activity of building large vessels and maintaining and repairing vessels and floating structures of vessels registered and/or pre-registered with the REB", he stated.
According to lawyer Flávia Holanda Gaeta , from FH Advogados, in the same way that the STJ decided that revenues arising from shipments of goods to the Manaus Free Trade Zone must be equated to export revenues, "the court granted these shipyards the right to benefit and take advantage of Reintegra, due to these revenues equivalent to exports resulting from the construction and sale of vessels in the REB system".firstly, there are judgments recognizing the need to guarantee due legal process, full defense and contradictory proceedings and “ full access to the factual and evidentiary set on which the imputation is sustained ” [3] within cade, under penalty of judicial review. A similar reasoning was that of the then judge of the 17th federal court of the federal district, victor cretella, who annulled cade's decision for envisaging a violation of the broad defense and adversarial process.