The taxation of cooperatives in the current phase of Brazilian Law

• Autor(a) principal: Becho, Renato Lopes
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Direito em Movimento (Rio de Janeiro. Online)
• Texto Completo: https://ojs.emerj.com.br/index.php/direitoemmovimento/article/view/407
• topic: cooperativismo; tributação das cooperativas; constituição simbólica; crise do direito; cooperatives; taxation of cooperatives; symbolic constitution; the law crisis

This article presents academic reflections about the taxation of cooperatives, correlating the absence of the complementary law that will convey the appropriate tax treatment to the cooperative act practiced by cooperative societies, determined by the Federal Constitution, art. 146, III, letter c, with the doctrine of 144 Direito em Movimento, Rio de Janeiro, v. 20 - n. 1, p. 143-157, 1º sem. 2022 ARTIGOS Marcelo Neves, exposed in his book A Constitucionalização Simbólica. It is noted that adequate tax treatment is an undetermined concept that needs construction/interpretation. It is also exposed the reason why contributions are the most significant current field of conflict for the taxation of cooperatives; after all, they did not exist when the current Law of Cooperative Societies was enacted. It ends by exposing the challenge that the current law crisis imposes on cooperatives. The conclusion is that there is not a single way to overcome the current legal concerns of cooperatives, but a multitude of possibilities to be followed.