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Outside Cide Remittances<\/p>\n
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[\/et_pb_text][et_pb_text disabled_on=\u201doff|off|off\u201d admin_label=\u201dText\u201d _builder_version=\u201d4.9.3\u2033 custom_margin=\u201d||||false|false\u201d custom_padding=\u201d||||false|false\u201d]<\/p>\n
THE "Cide-Remittances\u201d<\/em><\/strong>, created by Law No. 10.168\/2000,<\/strong> was intended to finance <\/strong>the Program to Stimulate University-Industry Interaction to Support Innovation<\/u><\/em><\/strong>, through the National Fund for Scientific and Technological Development \u2013 FNDCT.<\/p>\n At its origin, the Cide-Remittances<\/em> aimed at generating resources for the development of Brazilian industry from remittances involving technology contracts<\/u><\/strong>. Thus, as Marco Aurelio Greco well warns,\u00a0\u201ccannot focus on contracts that have other objects, such as the license to use software1<\/sup><\/a><\/em><\/strong>“<\/em>.<\/p>\n Modification introduced by Law No. 10,332\/2001, changed the incidence hypotheses, establishing that \u00a0the contribution<\/u> <\/strong>would reach all payments<\/u><\/strong>, made by legal entities residing in Brazil, through remittances to beneficiaries abroad<\/u><\/strong>, by way of contracting technical services, administrative assistance and the like, as well as \u201croyalties in any capacity\u201d<\/em><\/strong>, becoming required even in shipments in payment of copyright<\/em><\/strong>!<\/p>\n This legislative change contaminated <\/em>remittances resulting from the commercialization of software of external origin, giving rise to an infinity of tax conflicts (part of which, even today, await court decision) involving payments of software use license<\/u> and software distribution\/marketing rights<\/u><\/p>\n Important legislative change was implemented in 2007 under the leadership of ABES<\/u>11,452\/07, which introduced in the second article of the law, a new paragraph determining that:<\/p>\n Despite the legal provision expressly excluding the levy of CIDE on remittances in payment of rights to commercialize or distribute computer programs<\/em>, several administrative and judicial courts \u2013 such as the Precedent No. 127 of Carf -<\/strong> admit the incidence of Cide\u00a0\u201cin contracting technical services provided by residents or domiciled abroad\u201d<\/em>\u00a0even if it doesn't exist\u00a0"technology transfer<\/em><\/u><\/strong>“<\/em>.<\/p>\n In this sense, it is important to remember that in a judgment published in DJe 10\/23\/2017, the 2nd Panel of the Superior Court of Justice - STJ, when considering REsp n\u00ba 1.642.249\/SP (Rapporteur Minister Campbell Marques), decided that the Remittances apply to cases of technology supply<\/u><\/em><\/strong>, even if there is no access to the source code,<\/u><\/em><\/strong> that is, without the\u00a0\u201ctechnology absorption\u201d<\/em>.<\/p>\n In the software market, another even greater concern arises with the theme due to the transformation resulting from the \u201ccloud computing<\/em><\/strong>"<\/em>. This type of service provision comprises the delivery of various IT resources<\/strong> via the Internet. Instead of buying, owning and maintaining physical data centers and servers, the user accesses technology services such as computing power, storage and databases<\/strong>, using a cloud provider like AWS\u00a0 <\/em><\/strong>(Amazon), azure<\/em><\/strong> (Microsoft), Cloud Platform <\/em><\/strong>(Google) or IBM Cloud<\/em><\/strong> (IBM), among others, which provide secure cloud infrastructure and are responsible for protection against attacks, guarantee of availability, integrity and confidentiality. In short, the services cloud computing<\/em> involve a \u201ccomplex delivery\u201d, which go beyond the barrier of traditional \u201cuse licensing\u201d.<\/p>\n Given the complexity of this type of service, there is a well-founded fear<\/u><\/strong> sector of which the RFB<\/u><\/strong> \u2013 Federal Revenue of Brazil passes to narrowly interpret<\/u><\/strong> the reach of no incidence <\/u><\/strong>gives CIDE-Remittances<\/em> in relation to payments abroad of remuneration inherent to marketing\/distribution rights involving cloud computing services.<\/p>\n Therefore, in a recent article2<\/sup><\/strong><\/a> the consecrated tax expert Heleno Taveira Torres, expresses himself on the subject as follows:<\/p>\n \u201cIt is expected that the general repercussion of RE n\u00ba 928.942\/SP<\/em><\/strong> (Theme 914) which is on trial at the STF put an end to Cide's latent unconstitutionality on remittances abroad,<\/strong> provided for in Law No. 10,168\/2000, which since the amendment by Law No. 10,332\/2001, on the pretext of stimulating Brazilian innovation and technological development, had its material scope of incidence expanded to reach remittances abroad by any means contract involving technical expertise,<\/strong> even if they do not understand technology transfer.\u201d<\/strong><\/em><\/p>\n In conclusion, the STF has the opportunity to declare the unconstitutionality of Cide-Remessas on operations with software, an achievement that would bring high legal certainty to ABES Associates. The project \u201cOUT CIDE-SHIPMENTS\u201d<\/em><\/strong> proposes to give its share of collaboration so that this result is achieved.<\/p>\n ABES hired a specialized law firm that is representing the interests of members in the STF in this process as \u201camicus curiae\u201d (friend of the cause).<\/p>\n [\/et_pb_text][et_pb_text disabled_on=\u201don|on|on\u201d admin_label=\u201dText\u201d _builder_version=\u201d4.9.3\u2033 custom_margin=\u201d||||false|false\u201d custom_padding=\u201d||||false|false\u201d disabled =\u201don\u201d]<\/p>\n [\/et_pb_text][et_pb_text disabled_on=\u201don|on|on\u201d admin_label=\u201dText\u201d _builder_version=\u201d4.9.3\u2033 custom_margin=\u201d||||false|false\u201d custom_padding=\u201d||||false|false\u201d disabled =\u201don\u201d]<\/p>\n Companies have been inspected and fined by the Brazilian Federal Revenue Service, which has been demanding the payment of CIDE (10%) on a series of shipments abroad, under the spurious allegation that the contracts involve \u201ctechnological knowledge\u201d or \u201ctechnology transfer\u201d.<\/p>\n Extraordinary Appeal No. 928,943, of General Repercussion, reported by Minister Luiz Fux, presented by Scania against the Federal Union, dealing with Topic No. 914, is being processed by the STF:<\/p>\n [\/et_pb_text][et_pb_text disabled_on=\u201don|on|on\u201d admin_label=\u201dText\u201d _builder_version=\u201d4.9.3\u2033 custom_margin=\u201d||||false|false\u201d custom_padding=\u201d||||false|false\u201d border_width_all =\u201d2px\u201d disabled=\u201don\u201d]<\/p>\n \u201cConstitutionality of the Contribution for Intervention in the Economic Domain \u2013 CIDE on remittances abroad, established by Law 10,168\/2000, later amended by Law 10,332\/2001\u201d.<\/p>\n [\/et_pb_text][et_pb_text disabled_on=\u201don|on|on\u201d admin_label=\u201dText\u201d _builder_version=\u201d4.9.3\u2033 custom_margin=\u201d||||false|false\u201d custom_padding=\u201d||||false|false\u201d disabled =\u201don\u201d]<\/p>\n Said action takes care of delimiting the constitutional profile of the contribution<\/u><\/strong> established by Law 10,168\/2000, amended by Law 10,332\/2001, levied on amounts remitted abroad, in remuneration arising from contracts whose purpose is licenses for the use and transfer of technology, technical services and administrative assistance and similar, or royalties of any nature.<\/p>\n The STF's decision will apply to several sectors that make remittances in international payments with a supposed incidence of CIDE, but it is of particular interest to the ICT Sector, because it would eliminate the legal uncertainty that results from the interpretation, by the RFB, regarding the incidence of CIDE in international remittances for payment of commercialization rights for licenses to use computer programs.<\/p>\n On 09\/09\/2020, the case was released for inclusion in the agenda. The process already includes other entities welcomed as amica curiae<\/em>. There is also in the file a request for entry as amica curiae<\/em> of PETROBRAS, made after the aforementioned release for inclusion on the agenda, but still without consideration by the rapporteur, minister Luiz Fux.<\/p>\n Aiming to eliminate the risks to which ABES Associated companies are subject (being obliged to collect CIDE-Remittances, calculated at the rate of 10%<\/strong> on amounts remitted abroad), as explained below, ABES intends to formulate a request for admission as amica curiae; hold hearings with the Rapporteur and hearings with other ministers; provide oral arguments, if possible; and file any applicable appeals within the scope of the STF, supporting the unconstitutionality of CIDE-REMESSAS<\/strong>.<\/p>\n The Office was selected to represent ABES members in the aforementioned process. AYRES BRITTO \u2013 Lawyers<\/strong>, integrated by the former Minister of the STF and also by the Dr. SAUL TOURINHO.<\/strong> This same office represented ABES in four legal actions before the SFT, in which the incidence of ISS was declared, excluding the incidence of ICMS, in software operations.<\/p>\n The legal fees to cover this judicial intervention with the STF will be R$ 400,000.00. The total amount already committed by members who decided to participate in the allocation reached R$ 150,000.00, with R$ 250,000.00 remaining to be collected to make the Project viable.<\/p>\n ABES counts on the membership of its members<\/strong>, by means of spontaneous contributions,<\/strong> reason why it requires\u00a0your collaboration<\/u><\/strong> in order to ensure that the your company<\/u><\/strong> participate in this Project, carrying out a financial contribution<\/u><\/strong>, in a freely defined value, enabling ABES to meet this sectoral demand. Contributions in any amount<\/strong> will be welcome.<\/p>\n [\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner column_structure=\u201d1_2,1_2\u2033 disabled_on=\u201don|on|on\u201d _builder_version=\u201d4.9.3\u2033 _module_preset=\u201ddefault\u201d width=\u201d60%\u201d module_alignment=\u201d center\u201d disabled=\u201don\u201d][et_pb_column_inner type=\u201d1_2\u2033 saved_specialty_column_type=\u201d3_4\u2033 _builder_version=\u201d4.9.3\u2033 _module_preset=\u201ddefault\u201d custom_css_main_element=\u201dtext-align:center !important;\u201d][et_pb_code _builder_version=\u201d 4.9.3\u2033 _module_preset=\u201ddefault\u201d]YEA<\/a>[\/et_pb_code][\/et_pb_column_inner][et_pb_column_inner type=\u201d1_2\u2033 saved_specialty_column_type=\u201d3_4\u201d _builder_version=\u201d4.9.3\u2033 _module_preset=\u201ddefault\u201d custom_css_main_element=\u201dtext-align:center !important;\u201d][et_pb_code _builder_version =\u201d 4.9.3\u2033 _module_preset=\u201ddefault\u201d]NO<\/a>[\/et_pb_code][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner _builder_version=\u201d4.9.3\u2033 _module_preset=\u201ddefault\u201d][et_pb_column_inner saved_specialty_column_type=\u201d3_4\u2033 _builder_version=\u201d4.9.3\u2033 =\u201ddefault\u201d][et_pb_text disabled_on =\u201don|on|on\u201d admin_label=\u201dText\u201d _builder_version=\u201d4.9.3\u2033 custom_margin=\u201d||0px||false|false\u201d custom_padding=\u201d||0px||false|false\u201d disabled=\u201don\u201d]<\/p>\n By choosing the "YES" option, your company will be adhering to the project, authorizing the issuance and sending of the ticket and committing to make the payment related to the value of the financial contribution<\/u><\/strong>, in freely defined value<\/u><\/strong> by your company.<\/p>\n [\/et_pb_text][et_pb_text admin_label=\u201dText\u201d _builder_version=\u201d4.9.3\u2033 custom_margin=\u201d||0px||false|false\u201d custom_padding=\u201d||0px||false|false\u201d hover_enabled=\u201d0\u2033 sticky_enabled=\u201d 0\u2033]<\/p>\n To obtain additional guidance on this matter or are interested in joining the Fora Cide-remessas Project, ABES members may consult the Legal Department<\/strong> by phone or email during legal duty hours:<\/p>\n Every working day from 9:30 am to 12:30 pm. <\/p>\n [1]<\/a> GRECO, Marcus Aurelius. In search of control over CIDE's. In: MOREIRA, Andr\u00e9 Mendes, RABELO FILHO, Ant\u00f4nio Reinaldo; CORREIA, Arm\u00eanio Lopes (Org.).\u00a0Telecommunications Law and Taxation<\/em>. S\u00e3o Paulo: Latin Quarter, 2006, p. 328-329. In CONJUR, Ed 05\/11\/2022,<\/p>\n\n
Does your company want to participate in this project?<\/strong><\/h3>\n
Does your company want to participate in this project?<\/strong><\/h3>\n
The answer must be sent by the 22nd of September.<\/strong><\/h3>\n
Mondays, Wednesdays and Fridays from 2:30 pm to 5:30 pm (working days)
Telephone:<\/strong> (11) 5094 3100 of the Member Service Center
Email:<\/strong> foracideremessas@abes.org.br<\/a><\/p>\n