Reflexões sobre a MP nº 470/1994 e a Isenção de IR para Troca de NTNs por Par Bonds
Keywords:
exemption, exclusion of the tax credit, government securities, provisional measureAbstract
This study in which the author shows that the interest arising from the exchange of National Treasury notes - NTN for “Par Bonds” (titles linked to external debt) continue to enjoy income tax exemption, pursuant to article 178 of the CTN, it is not possible to give the new legislation was backdated, in order to achieve consolidated legal relationships by MP 470/1994 and subsequent regulatory legislation. That’s because the holding of such securities did not withdraw the right to exemption, granted provisionally by the possible owners, with the edition of the Law nº 10.179/2001, definitive becoming such a culture Ministry, pursuant to paragraph 11 of article 62 of the Federal Constitution.
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