|
|
|
Informativo Tributário |
|
|
CORPORATE TAX RETURN DELIVERY IS THE OCCASION FOR CONSTITUTION OF TAX CREDIT
|
|
|
05/05/2010 |
|
| The first Bench of the Superior Court of Justice in charge of the uniformness of interpretation of the tax law, approved Precedent Decision no. 436, pacifying the understanding in the sense that the credit related to a tax subject to assessment by homologation is constituted on the occasion of the delivery of the corporate tax return, such as the DCTF and GIA-ICMS. The date of constitution of the tax credit is the initial term for counting the time-bar period for filing the tax foreclosure.
| | |
|
|
|
|
 Voltar
|
|
|
|
Mais Informativo Tributário
|
 |
|
|
 |
|
|
