Section B - Historical Precedents – PRESUMPTION OF OPERATIONS INEXISTENCE. THE AUTHORITY HAS NO OBLIGATON TO NOTIFY THE DOCUMENTS ON WHICH IT BASED ITSELF FOR SUCH PRESUMPTION. Read
Section B - Historical Precedents – TAX RECEIPTS. IN COMPLIANCE WITH THE REQUIREMENTS WITHIN ARTICLES 29 AND 29-A FROM THE FEDERAL TAX CODE, DOES NOT FORCE THE AUTHORITIES TO AUTOMATICALLY RECOGNIZE THE TAX EFFECTS DERIVED FROM THE PREVIOUSLY STATED ARTICLES Read
Section B - Historical Precedents – BUSINESS REASON. THE AUTHORITIES CAN CONSIDER THE ABSENCE OF BUSINESS REASON AS ONE OF THE ELEMENTS THAT DETERMINE THE LACK OF MATERIALITY OF AN OPERATION, CASE WHICH, THE BURDEN OF PROOF TO PROVE THE EXISTENCE AND REGULARITY OF THE OPERATION, IS THE TAXPAYERS. Read
Section B - Historical Precedents – ANNULMENT REQUEST OF A SIMULATED ACT. IS NOT A PRECONDITION TO DISREGARD THE TAX EFFECTS OF NONEXISTENT OPERATIONS. Read
Section B - Historical Precedents – DOUBLE TAXATION. THE COMMENTS TO THE MODEL TAX CONVENTION ON INCOME AND ON CAPITAL OF THE ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD), CONSTITUTES ONE OF THE INSTRUMENTS TO CONSTRUE THE PROVISIONS EXISTING IN THE CONVENTION. Read
Section B - Historical Precedents – SOCIAL CAPITAL INCREASE, FOR THE VARIABLE STOCK COMPANIES. FOR THE AGREEMENTS TO TAKE EFFECT FOR THIRD PARTIES, THEY SHOULD BE DONE VIA EXTRAORDINARY ASSEMBLY AND MUST BE LEGALIZED AT A NOTARY PUBLIC. Read
Section B - Historical Precedents – PRESUMPTION OF OPERATIONS INEXISTENCE. MOTIVATION OF THE OFFICIAL LETTER WITH WHICH THE PROCEDURE REGULATED IN ARTICLE 69-B OF THE FEDERAL TAX CODE STARTS. Read
Section B - Historical Precedents – PATRIMONIAL RESPONSIBILITY OF THE STATE, INDEMNIFICATION, MECHANICS OF QUANTIFICATION. Read
Section B - Historical Precedents – DOUBLE TAXATION. USE OF THE COMMENTS ON THE OECD MODEL, IN ACCORDANCE WITH THE VIENNA CONVENTION. Read
Section B - Historical Precedents – THE TAX AUTHORITIES POWER TO VERIFY. IN THEIR EXERCISE, THEY COULD RIGHTFULLY IGNORE THE TAX EFFECTS OF AN ACT INTENDED TO HAVE LEGAL EFFECTS REGISTER IN THEIR BOOKS, IF THERE IS NO MATERIALITY. Read
