Sob o Rito da Repercussão Geral

English translation: general repercussion rule

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Portuguese term or phrase:Sob o Rito da Repercussão Geral
English translation:general repercussion rule
Entered by: Irene Berlin

14:31 Nov 8, 2019
Portuguese to English translations [PRO]
Law/Patents - Law (general) / Parecer
Portuguese term or phrase: Sob o Rito da Repercussão Geral
Prezados Colegas,

Gostaria de saber a melhor forma de traduzir a expressão SOB O RITO DA REPERCUSSÃO GERAL no seguinte contexto:

"A partir da consolidação do entendimento no sentido de que o ICMS não pode compor a base de cálculo do PIS e da COFINS, conforme decidido definitivamente pelo STF no RE 574.706, julgado em 15/03/2017, SOB O RITO DA REPERCUSSÃO GERAL, confirmando interpretação que a Corte já havia enunciado quando do julgamento do RE 240.785, os processos relacionados ao tema têm avançado e, inclusive, transitado em julgado, seguindo o entendimento fixado pelo STF, como ocorreu no caso da XXX ."

Procurei na internet, mas não encontrei o significado dessa expressão.

Desde já agradeço-lhes a valiosíssima ajuda, abraço cordial.
Irene Berlin
Local time: 09:41
general repercussion rule
Explanation:
general repercussion rule
Selected response from:

Nick Taylor
Local time: 12:41
Grading comment
Agree!! Agradeço ao Nick e à valiosíssima ajuda e dedicação do Mark e do Adrian. Abraço cordial
4 KudoZ points were awarded for this answer



Summary of answers provided
5regarding indirect tax incidence
MARK ROBERTSON
4general repercussion rule
Nick Taylor
3Re. the Procedural (Judicial Review) Requirement of Widespread Public Impact
Adrian MM.
Summary of reference entries provided
percussão / repercussão
MARK ROBERTSON

Discussion entries: 15





  

Answers


9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
general repercussion rule


Explanation:
general repercussion rule

Nick Taylor
Local time: 12:41
Native speaker of: Native in EnglishEnglish
PRO pts in category: 91
Grading comment
Agree!! Agradeço ao Nick e à valiosíssima ajuda e dedicação do Mark e do Adrian. Abraço cordial
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4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
(Br) Sob o Rito da Repercussão Geral
Re. the Procedural (Judicial Review) Requirement of Widespread Public Impact


Explanation:
As in our (Nick T's and my) web ref.

'A repercussão geral não é somente mais um requisito de admissibilidade do RE. Para ser admitido o RE é necessário que o recurso acolha uma das seguintes questões a) contrariar dispositivo da Constituição do Brasil; b) declarar a inconstitucionalidade de tratado ou lei federal; c) julgar válida lei ou ato de governo local contestado em face da Constituição. d) julgar válida lei local contestada em face de lei federal; E, obrigatoriamente, necessita que haja repercussão geral demonstrada como preliminar formal (art. 1035, NCPC,). '




Example sentence(s):
  • Judicial review (JR) is the process of challenging the lawfulness of decisions of public authorities, usually local or central government-

    Reference: http://pt.wikipedia.org/wiki/Repercussão_geral
    Reference: http://www.richardbuxton.co.uk/the-law/judicial-review-proce...
Adrian MM.
United Kingdom
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 24
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2 days 8 hrs   confidence: Answerer confidence 5/5
regarding indirect tax incidence


Explanation:
The source text is an extract from a document (judgment/opinion?) regarding an indirect tax (ICMS) (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) and states that ICMS cannot be included in the calculation of the basic amount on which the incidence of PIS (Programas de Integração Social) and COFINS (Contribuição para Financiamento da Seguridade Social) is calculated. This is because although this indirect tax is nominally paid by the seller of the goods or the service provider, the real taxpayer is in fact the purchaser of the goods or the person to whom the services is provided, because the indirect tax is included in the price paid, so that the person who collects the tax and accounts for it to the State is not the real taxpayer (contribuinte de fato).

Rito de repercussão geral is legalese for this indirect tax incidence (see my reference entry).

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Note added at 4 días (2019-11-13 09:02:39 GMT)
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This answer is incorrect. See note to Irene.

MARK ROBERTSON
Local time: 12:41
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 919
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Reference comments


2 days 8 hrs
Reference: percussão / repercussão

Reference information:
These terms are related to the concepts of direct and indirect taxation.

In direct taxation there is a direct link between the thing taxed and the taxpayer. Income tax is a direct tax which taxes the taxpayer's income. Thus the incidence of the tax is directly on the person liable to pay the tax. This in Brazilian legalese is called percussão.

In indirect taxation, the tax incidence is not directly on the person liable to pay the tax but on something else, e.g. sales taxes where goods are subject to tax, but is in fact paid by the consumer, as part of the price.

This, in Brazilian legalese, is called repercussão and is the essential feature of indirect taxation. Repercussão identifies the "contribuinte de fato".

Distilled from the entry in Vocabulário Jurídico, De Plácido e Silva, 28ª Edição, page 1196.

MARK ROBERTSON
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 919
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