The tax immunity from exportation incomes
DOI:
https://doi.org/10.5433/1980-511X.2010v5n3p100Keywords:
Tax immunity, Exportation incomes, PIS/COFINS, CSLL.Abstract
The study aims to analyze the tax norms immunity from exportations incomes in relation to social contributions* PIS/COFINS and CSLL (*federal taxes levied on corporations for the financing of social security). The critical exam of immunity concepts, social contributions, incomes and the analysis of the legal, judgmental and doctrinal grounds of article 149, § 2o, II, of the Federal Constitution reveal that the non taxation has been applied only for PIS/COFINS. It is suggested, to bring effectiveness for the immunity norms to the CSLL, reducing the immune incomes from the other sorts of incomes received by the legal entity, resulted on which will be deducted the expenditures in order to determinate the profit.Downloads
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Published
2010-12-15
How to Cite
Ribeiro, C. C. do A. (2010). The tax immunity from exportation incomes. Revista Do Direito Público, 5(3), 100–116. https://doi.org/10.5433/1980-511X.2010v5n3p100
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