Post by account_disabled on Mar 6, 2024 18:40:10 GMT 10
The Federal Constitution in its article 0 establishes the normative framework that should guide economic activity in our country. One of these principles contained in section IX of the aforementioned article guides the ordinary legislator to grant favored treatment to small companies. It is therefore a generic commandment depending on the size of the companies not depending on the field of activity.
Despite the constitutional provision being generic the ordinary legislator chose to limit the application of the aforementioned benefit to some economic sectors preventing others from enjoying this more favorable treatment. Thus when enacting Complementary Law 00 the National Congress decided that companies whose purpose is to provide services arising from the exercise of intellectual activity – such as lawyers – could not join Simples Nacional.
Given this context two preliminary conclusions are BTC Number Data important: the constitutional legislator indicated that all small companies should receive favored treatment but the ordinary legislator limited the application of the constitutional commandment. If this were the case it is the sole responsibility of the National Congress to reevaluate these infraconstitutional norms adapting the national legal framework to the legitimate interests of society.
It is important to remember that legal services are related to a basic citizen right which is access to the Judiciary and the provision of jurisdiction. The role of the lawyer is constitutionally recognized as “indispensable to the administration of Justice” which justifies the extension of the Simples regime to legal services.
The extremely high tax burden on legal services when passed on to the consumer ends up making it difficult for citizens to access Law and Justice. Legal services are essential for those who want to know their rights their obligations or who seek judicial protection. Therefore reducing the tax cost levied on legal services represents an effective way of universalizing Justice and access to the Judiciary.
But that's not all. The Federal Government has been developing specific tax relief policies for some economic sectors with the aim of stimulating the generation of jobs and income. Well the Brazilian Bar Association has more than 00 thousand members. In São Paulo alone there are more than 0 thousand law firms and in Rio de Janeiro more than four thousand. In simple projection it must be recognized that the extension of Simples to legal services could increase the income of 00 thousand people. If we also consider that each office on average hires five people for administrative functions we will have in São Paulo and Rio de Janeiro alone another 0 thousand people potentially benefiting.
Despite the constitutional provision being generic the ordinary legislator chose to limit the application of the aforementioned benefit to some economic sectors preventing others from enjoying this more favorable treatment. Thus when enacting Complementary Law 00 the National Congress decided that companies whose purpose is to provide services arising from the exercise of intellectual activity – such as lawyers – could not join Simples Nacional.
Given this context two preliminary conclusions are BTC Number Data important: the constitutional legislator indicated that all small companies should receive favored treatment but the ordinary legislator limited the application of the constitutional commandment. If this were the case it is the sole responsibility of the National Congress to reevaluate these infraconstitutional norms adapting the national legal framework to the legitimate interests of society.
It is important to remember that legal services are related to a basic citizen right which is access to the Judiciary and the provision of jurisdiction. The role of the lawyer is constitutionally recognized as “indispensable to the administration of Justice” which justifies the extension of the Simples regime to legal services.
The extremely high tax burden on legal services when passed on to the consumer ends up making it difficult for citizens to access Law and Justice. Legal services are essential for those who want to know their rights their obligations or who seek judicial protection. Therefore reducing the tax cost levied on legal services represents an effective way of universalizing Justice and access to the Judiciary.
But that's not all. The Federal Government has been developing specific tax relief policies for some economic sectors with the aim of stimulating the generation of jobs and income. Well the Brazilian Bar Association has more than 00 thousand members. In São Paulo alone there are more than 0 thousand law firms and in Rio de Janeiro more than four thousand. In simple projection it must be recognized that the extension of Simples to legal services could increase the income of 00 thousand people. If we also consider that each office on average hires five people for administrative functions we will have in São Paulo and Rio de Janeiro alone another 0 thousand people potentially benefiting.