Post by account_disabled on Mar 4, 2024 12:00:20 GMT
Its writing, §2 of the aforementioned provision [2] delegated to the Ministry of Economy the competence to specify the Codes of the National Classification of Economic Activities (Cnae) that would fit into the definition of the events sector . This delegation demonstrates that the legislator himself recognizes the insufficiency of the open concepts he used to define the events sector; For no other reason were legal entities that only indirectly carry out the activities listed by law included in it . Consequently, the declarative and exhaustive definition of activities linked to the sector, through an infralegal act, is in line with the desired legal certainty. In this wake, Ordinance ME 7.163/03 was published, which listed the activity codes in two annexes.
From reading it, it is possible to notice that it is not always easy to see a direct or indirect link or relationship between Cnaes and the activities described in article 2 of the law. Such verification, however, does not seem to be the role of the interpreter, as the standard establishes an absolute presumption, in the sense that activities related to it are admitted as belonging to the events sector. In EL Salvador Mobile Number List other words, the judgment of convenience and opportunity regarding the belonging of the Cnaes listed to the events sector was the responsibility of the infralegal legislator [3] . Therefore, it would not be possible for the Federal Revenue to require proof, for the purposes of enjoying the benefit in question, of a direct or indirect relationship between the activities listed in the Ordinance and those described in article 2 of the Perse Law.
Furthermore, such proof would be too difficult and subject to countless subjectivities, precisely due to the vagueness and generality of the concepts used in article 2 of the Perse law. For example, companies that carry out surveillance and security activities would have to demonstrate, for the purposes of enjoying the benefit, that the recipients of their services are hotels, tourism companies or others described in the aforementioned diploma. It does not seem to us, from reading the legal text, that such a requirement would be reasonable. Still along these lines, the sole paragraph of article 2 of the normative instruction determined that the tax benefit would not be applied " to revenues and results arising from economic activities not listed in the caput or that are classified as financial income or non-operational income and results". Once again, we understand that there is no legal provision to support the Revenue's understanding.
From reading it, it is possible to notice that it is not always easy to see a direct or indirect link or relationship between Cnaes and the activities described in article 2 of the law. Such verification, however, does not seem to be the role of the interpreter, as the standard establishes an absolute presumption, in the sense that activities related to it are admitted as belonging to the events sector. In EL Salvador Mobile Number List other words, the judgment of convenience and opportunity regarding the belonging of the Cnaes listed to the events sector was the responsibility of the infralegal legislator [3] . Therefore, it would not be possible for the Federal Revenue to require proof, for the purposes of enjoying the benefit in question, of a direct or indirect relationship between the activities listed in the Ordinance and those described in article 2 of the Perse Law.
Furthermore, such proof would be too difficult and subject to countless subjectivities, precisely due to the vagueness and generality of the concepts used in article 2 of the Perse law. For example, companies that carry out surveillance and security activities would have to demonstrate, for the purposes of enjoying the benefit, that the recipients of their services are hotels, tourism companies or others described in the aforementioned diploma. It does not seem to us, from reading the legal text, that such a requirement would be reasonable. Still along these lines, the sole paragraph of article 2 of the normative instruction determined that the tax benefit would not be applied " to revenues and results arising from economic activities not listed in the caput or that are classified as financial income or non-operational income and results". Once again, we understand that there is no legal provision to support the Revenue's understanding.