What is a consolidated tax certificate
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IMPOSTOS - DIREITO TRIBUTÁRIO FICHADO - JÚLISON E ALEX VIEGAS Land leased by railway companies or power utilities is assessed separately as a property class. The first penalty charge is calculated by multiplying the amount of property tax that is unpaid at the end of the due date by 1. In particular, this includes interest, including interest capitalized or included in the initial value of what is a consolidated tax certificate fixed or intangible asset, fees, commissions, bonuses, the interest component of leasing instalments, penalties and charges for delays in paying liabilities, and the costs of securing liabilities, including the costs of derivative financial instruments, without regard to the recipient of the payment. Where it can be shown that the merger was not carried out for what is a consolidated tax certificate fide commercial reasons and that there was intent to avoid tax, the transaction is no longer tax-free. This does not apply where the main purpose of the demerger is to evade or avoid tax. If you change your mind, select Cancel or Amend to return to the previous screen.
