{"id":4569,"date":"2018-07-04T12:57:53","date_gmt":"2018-07-04T15:57:53","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/?p=4569"},"modified":"2018-07-16T07:58:16","modified_gmt":"2018-07-16T10:58:16","slug":"law-no-7988-2018-state-of-rio-de-janeiro-legal-acts-regulations","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/en\/law-no-7988-2018-state-of-rio-de-janeiro-legal-acts-regulations\/","title":{"rendered":"LAW N\u00ba 7,988 \/ 2018 &#8211; STATE OF RIO DE JANEIRO &#8211; LEGAL ACTS \u2013 REGULATIONS"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">The State of Rio de Janeiro, by the Law in question, had regulated the sole paragraph of Article 116 of the National Tax Code (\u201cC\u00f3digo Tribut\u00e1rio Nacional\u201d) to establish the procedures to be adopted by inspection to disregard the acts or legal transactions done for the purpose of concealing the occurrence of taxable event or the nature of the constituent elements of the tax obligation.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">The sole paragraph of Article 116 of the National Tax Code (\u201cC\u00f3digo Tribut\u00e1rio Nacional\u201d), delegates authority to the ordinary law to establish the procedures needed to do so, without clarifying whether the jurisdiction is for an ordinary law issued by the Federal Government and national application or the regulation would be up to each Organ of the Federation, so can the taxpayers come to question the application of the standard under discussion, should it be used in this case by the State Tax Authorities.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-4569","post","type-post","status-publish","format-standard","hentry","category-publications"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4569\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/comments\/?post=4569"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4569\/revisions\/"}],"predecessor-version":[{"id":4570,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/posts\/4569\/revisions\/4570\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/media\/?parent=4569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/categories\/?post=4569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/en\/wp-json\/wp\/v2\/tags\/?post=4569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}