Sucess Cases

 
Assis Advocacia stands out in supporting small, middle and large companies, always focusing their performance on values of high specialization, customized service, agility, strict technical quality and security for the partners. Our clients confirm the excellence services of Assis Advocacia. See below some success cases of our path.
Assis Advocacia has an excellent performance in the solution of a judicial case of our company, acting quickly and diligently, ensuring the company’s right to reduce the interest unduly levied on its taxes would be achieved with success.
We have been working with Assis for several years and became very pleased with the services provided by the whole team. We have total trust in the office’s team work and this success derives from the office’s work, competence, dedication and seriousness of those involved. Many thanks to you!
By means of the judicial measure filed by Assis Advocacia, ASGA succeeded in the judicial recognition to be entitled to calculate the contributions for the Social Integration Program (PIS) of 1990 to 1995, based on the invoicing of the sixth previous month, and not from the month immediately prior to the payment month.

Known as "PIS Semester" thesis, the discussion was very appropriate for ASGA in view of the good financial results obtained once the reimbursement right was also recognized against compensation with the monetary adjustment of the values unduly paid in said period based on official indexes and SELIC levying as of 01/01/1996.
REVENUE ALLOWS ZERO RATE ON PIS AND COFINS IN DIDACTIC KIT

Wizard, a network of language schools in the inland of São Paulo, achieved an unprecedented understanding of the tax authorities. In response to the consultation of the company, the Brazilian IRS acknowledged that the didactic set commercialized by the group, composed of textbooks and activities, two CDs of support and a plastic box, has zero rate of the Social Integration Program (PIS) and of the Contribution for the Financing of Social Security (Cofins).

The decision of the tax authorities is inedited and implied automatic exemption for the company, which with franchises in the whole country and even abroad, restituted in nearly R$ 12 million unduly paid since 2004. Although valid only for this case and rendered by a determinate superintendence of the IRS (8th Tax Region), the decision opens precedents for similar cases.
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Segundo o advogado Milton Carmo de Assis Jr., da Assis Advocacia e responsável pelo caso, a orientação da Receita é inédita – há diversos casos na Justiça pedindo a isenção, especialmente para CD-ROM, enquanto a Wizard recebeu aval formal do próprio Fisco.
“Os kits variam e têm características diferentes. A consulta só produz efeito para as partes envolvidas e outra empresa não vai conseguir impedir a autuação”, diz.
O advogado afirma que a decisão da Receita, inovadora em considerar o conjunto como de caráter unitário e enquadrando-o como livro, deu uma interpretação ainda mais ampla à Lei 10.753, de 2003. Em seu artigo 2º, a norma define livro como a publicação de textos escritos em fichas ou folhas, não periódica, grampeada, colada ou costurada, em volume cartonado, encadernado ou em brochura, em capas avulsas, em qualquer formato e acabamento.
A tese vencedora, que fundamentou a consulta preparada pela Assis Advocacia, baseou-se no conceito de sortido, ou kit, veiculado pela legislação da Nomenclatura Comum do Mercosul/Sistema Harmonizado (NCM/SH).
Esse conceito fora antes desenvolvido em parecer do Grupo Assist em favor também da Wizard, para fundamentar a tese de que ao conjunto se aplicava a norma constitucional de imunidade do ICMS para livros. A empresa prontamente se convenceu da legitimidade desse tratamento e passou a praticá-lo, deixando de tributar os CDs no ICMS, com redução de custo em valores inestimáveis.
No parágrafo único do mesmo artigo, enumera os itens que podem ser equiparados com livros, como fascículos, roteiros de leitura, livros para colorir e no Sistema Braile, além de materiais avulsos relacionados com a obra.
“A lei não fala em CDs. A decisão ampla da Receita garante a finalidade da lei de beneficiar a difusão de cultura e conhecimento, justamente o sentido do kit da rede”, afirma o advogado da rede de ensino.
Quanto à A solução de consulta relativa ao PIS e à COFINS, a Receita Federal entendeu concordou ser aplicável o artigo 28, inciso VI, da Lei 10.865, de 2004, que estabeleceu a redução a zero da alíquota da contribuição para o PIS e a Cofins, incidente sobre a receita bruta decorrente da venda, no mercado interno, de livros. Assentiu com a tese de Para isso, entendeu que o produto em questão, composto por vários artigos, tem caráter unitário pelo fato de os CDs constituírem extensão dos livros impressos.
BNC Consultoria is a pioneering company in quality management, including major works in the civil construction area, and has the partnership of Assis Advocacia in Tax, Corporate, Labor and Civil Law areas. The scope of the work includes from advisory and preventive consultancy to filing lawsuits or administrative processes.

BNC Consultoria is a pioneering company in quality management, including major works in the civil construction area, and has the partnership of Assis Advocacia in Tax, Corporate, Labor and Civil Law areas. The scope of the work includes from advisory and preventive consultancy to filing lawsuits or administrative processes.
Assis Advocacia was hired to defend the company against São Paulo, in view of the absence of bookkeeping of tax invoices.

In this case, the company has not actually received the goods under assessment and was certain that the requirement would not prevail, for which reason the company submitted its administrative defense, which was granted relief to cancel the tax credit once the company had no evidence support.

The Treasury authorities filed an appeal (ex officio petition), but, the Trial District of Bauru maintained the original decision, dismissing the accusation.
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