巴西的《合作社法》和适用的税收立法

IF 0.3 Q3 LAW

Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal Pub Date : 2021-12-21 DOI:10.18543/baidc-59-2021pp405-424

Brasil do Pinhal Pereira Salomão, Rodrigo Forcenette

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引用次数: 0

摘要

本条的目的是介绍巴西对合作社法的法律规范性规定，特别是根据上级法院的解释给予的税收待遇。接收日期：2021年5月21日接收日期：2020年9月23日

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Cooperative Act in Brazil and governing tax legislation

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 2021Aceptado: 23 September 2021

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来源期刊

Boletin de la Asociacion Internacional de Derecho Cooperativo-International Association of Cooperative Law Journal LAW-

CiteScore

1.30

自引率

75.00%

发文量

期刊介绍： El Boletín de la Asociación Internacional de Derecho Cooperativo (BAIDC) / International Association of Cooperative Law Journal (ISSN 1134-993X; e-ISSN 2386-4893) es una publicación científica que recoge en cada número los resultados de la investigación sobre un tema monográfico que cada año propone la Asamblea General de la AIDC, sin perjuicio de que también se publiquen artículos sobre otros temas relacionados con las cooperativas. Cuenta con la colaboración de un Grupo Internacional de Investigación en Derecho Cooperativo, que conforman profesores de universidades de Argentina, Costa Rica, Uruguay, Venezuela, México, Brasil, Cuba y España. El BAIDC es está incluido, entre otros, en los siguientes índices y bases de datos: Scopus, DICE, DOAJ- Directory of Open Access Journals, Latindex-Catalogob y CSIC.