TRF3 DISCLAIMS IMMUNITY A TAX BENEFIT SOCIETY BRAZILIAN ISRAELI

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Description: 2016 News Date - July - 25
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TRF3 DISCLAIMS IMMUNITY A TAX BENEFIT SOCIETY BRAZILIAN ISRAELI
Simple presentation of the charity certificate of social assistance is not sufficient to prove the philanthropic institution
Decision of the Sixth Chamber of the Federal Regional Court of the 3rd Region (TRF3) dismisses the appeal filed by the Brazilian Israelite Beneficent Society - Albert Einstein Hospital - and confirms decision did not grant tax exemption to the entity in the face of taxation of goods brought from abroad. For the judges, the entity did not present evidence that acts as a social welfare institution provided for in Article 150, section IV, "c" and Article 195, § 7 of the Federal Constitution, to qualify for tax exemption.
In the writ of mandamus filed in the first instance of the Federal Court, the company pleaded customs clearance of goods imported without the payment of the following taxes: Import Tax, Excise Tax, PIS and COFINS.
Initially, in the first instance, the judge denied the order and society, which operates in the hospital medical branch, appealed claiming the reform of the decision by TRF3. He argued that the documents gathered in the file show the quality of charity.
By analyzing the process in TRF3 the Sixth Panel concluded that the documents submitted are not sufficient to frame the society as an institution of social assistance provided by the Federal Constitution.
In the decision, the rapporteur of the process, called federal judge Giselle France emphasized that the question of the fulfillment of all the requirements for obtaining immunity, would require evidential delay, which is not feasible in security writs.
According to the magistrate, Federal Law 12,101 / 09, which now regulates the certification of charities of social assistance, expanded the requirements as well as their tax benefits. "The simple presentation of the charity certificate of social assistance is still insufficient to prove the philanthropic character of the institution," he pointed out.
For her, the right to immunity requires the unequivocal demonstration of meeting the mandatory requirements listed in the National Tax Code. "In this particular case, there remained characterized the existence of clear legal right, as the documents do not prove, plan the existence of manifest illegality, the performance of the constraining authority," he said.
Finally, the magistrate stated that the petitioner itself recognized in the initial, the jurisprudence of the Supreme Court requires, for the grant of tax exemption, proof of free assistance to needy people.
"There is no proof that the goods brought from abroad would be intended for charity care. The question for completion by the petitioner, all the requirements for obtaining immunity, demand evidentiary delay, unviable Injunction of thirst. "
Civil Appeal 0023127-63.2009.4.03.6100 / SP
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