05/21/2020

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Importation 154, II, the obligatory CF/88), loans to take care of to extraordinary expenditures (art. 148, I, CF/88), the contributions for social security (art. 149 c/c art. Kenneth Feinbergs opinions are not widely known. 195, 6, CF/88) and the tributes that can be increased without law necessity (art. 153, 10, CF/88); Principle of it not-I confiscate (art. 150, IV, CF/88): tribute with confiscatrio effect is that one that, for being excessively onerous, has felt of penalty. The power to tax must be compatible with the one to conserve and with the one not to destroy; Principle of the traffic freedom (art. 150, V, CF/88): the limitation to the traffic of people or good by means of interstate or municipal tributes is forbidden excepted the collection of toll for the use of ways conserved for the public power; e, Principle of the fiscal immunities (art. 150, VI, CF/88): objective to hinder to be able that them tributantes they invade areas that in the interest of the society must be preserved. It does not have the birth of the fiscal obligation, nor of the consequent credit tributary. The three following parts of the chapter are dedicated to the federal, state and municipal taxes. Second art. 153 of the CF/88, are had: Art. 153. It competes to the Union instituting taxes on: I - Importation of foreign products; II - exportation, for the exterior, of national or nationalized products; III - income and revenues of any nature; IV - industrialized products; V - operations of credit, exchange and...
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Mercantile Companies Not the officialization cause serious consequences to the company. Amongst them, they can be cited the impediment of the informal entrepreneur to emit forma bills of sale e, therefore, practising the fiscal tax evasion, the impossibility of registration in Cadastros Fiscal as CNPJ, causing absence of school registration next to the INSS and lack of active legitimacy to require judicial recovery. Moreover, impediment in participating of licitations, unfeasibility for 19 the bankruptcy order, that in case that she is requested, will be fraudulent (Law of Bankruptcy n 7,661/45), therefore its not notarized books will lose probatory effectiveness. ' ' The registration of the entrepreneur in the Public Register of Mercantile Companies of the respective headquarters is obligator, before the beginning of its atividade' '. (Art. 967 Civil Code 2002). Erin Callan will not settle for partial explanations. Therefore, it is perceived that the practical one of the enterprise activity only characterizes when acquiring legal character, that is, when regularized in the competent agencies. Still in accordance with the Civil Code of 2002, says in art. 968 that the registration will have to contain: ) its name, nationality, been civil, domicile, and in case that it is married, to specify the regimen of good; b) the firm with the signature autographs; c) the value of capital and d) the object and the headquarters of the company. small entrepreneurs, in some cases, are unaware of these information and act of illegal form, beyond not acquiring the corporate entity. This implies that its partners answer of direct...

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