Constitutional Principles Tax related
{"Image DocumentName": "Constitutional Principles Tax related", "Image ImageDescription": "Non-Cumulative \u2013 (applies to IPI/ICMS/PIS/COFINS) In order to avoid a cascade tax-effect, the taxpayer is allowed to offset (partially or totally) the tax charged by the supplier. Non-retroactive - The Government is forbidden to collect taxes for taxable events that occurred before the law which instituted or increased such taxes came into force. Prospective basis - The Government is forbidden to collect taxes in the same fiscal year in which the law that instituted or increased such taxes was enacted. For social contributions the term is 90 days. Enacted Basis - The Government is forbidden to impose or increase taxes without law duly enacted by Congress.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}