Cooperative Act in Brazil and governing tax legislation

  • Brasil do Pinhal Pereira Salomão Universidade de São Paulo, Brazil
  • Rodrigo Forcenette Universidade Paulista, Brazil
DOI: https://doi.org/10.18543/baidc-59-2021pp405-424
Keywords: cooperative activity, tax treatment, cooperative act

Abstract

The purpose of this article is to present the legal-normative regulation of the cooperative act in Brazil, with special association to the tax treatment it has been given based on the interpretations adopted by the superior courts of justice.

Received: 21 May 2021
Aceptado: 23 September 2021

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Author Biographies

Brasil do Pinhal Pereira Salomão, Universidade de São Paulo, Brazil

Lawyer, legal advisor for Medical Cooperatives, post graduate studies in Tax Law at Pontifícia Universidade Católica – PUC SP, member of the Brazilian Academy of Tax Law and of the Tax Law Institute of the Faculty of Law at Universidade de São Paulo.

Rodrigo Forcenette, Universidade Paulista, Brazil

Partner/Executive Director of the office of Brasil Salomão e Matthes Advocacia, with expertise in the areas of Tax, Cooperative Activity and Regulatory (ANS) law, Professor of Tax Law in Postgraduate Courses (IBET, UEL, Estácio-CERS, Grupo ATAME (Goiânia and Cuiabá) and FAAP (Ribeirão Preto). Scientific Coordinator of the Cooperative Taxation Course organized by APET, Master’s in Tax Law from PUC/SP. He served as Deputy Assistant Coordinator of the Law Course at Universidade Paulista (UNIP – Ribeirão Preto campus) from 2012 to 2020, where he has been a Tax professor since 2003. Member of the FENALAW Advisory Board since 2017. Author of several scientific works, including being Coordinator of the book “Direito tributário cooperativo”, published by MP Editora in São Paulo, 2007, participating with the article “A não-incidência do ISS sobre a atividade praticada pelas cooperativas de trabalho médico”; ISBN 978-85-98848-60-0.

References

ATALIBA, Geraldo. 1978. ISS – Base Imponível – O preço do Serviço – Estudos e Pareceres de Direito Tributário. São Paulo: Revista dos Tribunais.

BASTOS, Celso Ribeiro and GANDRA MARTINS, Ives. 2000. Comentários à Constituição do Brasil. São Paulo: Saraiva.

BULGARRELLI, Waldírio. 1974. Regime Tributário das Cooperativas (À luz da nova Lei Cooperativista n° 5.764, 16 de dezembro de 1971). São Paulo: Saraiva.

CARVALHO, Paulo de Barros. 2008. Curso de Direito Tributário. São Paulo: Saraiva.

CARRAZZA, Roque Antônio. 2002. Curso de Direito Constitucional Tributário. São Paulo: Malheiros.

Published
2021-12-21
How to Cite
Salomão, Brasil do Pinhal Pereira, and Rodrigo Forcenette. 2021. “Cooperative Act in Brazil and Governing Tax Legislation”. International Association of Cooperative Law Journal, no. 59 (December), 405-24. https://doi.org/10.18543/baidc-59-2021pp405-424.
Issue
No. 59 (2021): Cooperation between co-operatives
Section
Articles

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