Nō nā tata nei, i whakatau te Kōti Matua o Brazil (STF) i tētahi whakataunga nui e whakarerekē ana i te whakamahinga o ngā whiu whiu, tae atu ki ngā take o te karo taake, te tinihanga, te mahi tahi rānei. I mua, i utua e te Ratonga Tāke ā-Motu, ngā kawanatanga, te Rohe ā-Motu, me ngā kaunihera ngā whiu nui rawa, he maha o ēnei i tatauhia i runga i te uara o ngā whakawhitiwhitinga, neke atu i te 150% o te nama taake, i whakahēngia pinepinetia mō tōna pānga raupatu.
I raro i te ture hou, i whakatakotoria te rohenga mō ēnei whiu ki te 100% o te moni taake e tika ana, ā, ka whakaaetia kia piki ake ki te 150% mēnā ka hoki anō ngā hara.
He aha te whiu whiu?
Ko te whiu whiu, ko te whiu ā-ture rānei, he whiu e pā ana ki ngā mana whakahaere taake ā-motu, ā-rohe, ā-tāone rānei, ki ngā tāngata takitahi, ki ngā hinonga ture rānei e kore e tutuki i ngā ture e hiahia ana kia utua e rātou ngā taake.
Ka whakahaerea ēnei take me te tino pakari e te ture taake o Brazil, me ngā whiu i tatauhia i runga i ngā momo turanga tae noa ki tēnei wā, neke atu i te 1050% o te taake e tika ana.
Nā tēnei whiu nui i nui ai te tautohetohe i roto i te Mana Ture, nā te mea, i roto i te nuinga o ngā wā, i nui ake te moni i te nama taketake, arā, he murunga moni — he mea i aukatia e te Ture Matua.
I te marama o Oketopa 2024, i whakatau te Kōti Matua o Brazil (STF) me whakawhāiti ngā whiu ki te 100% o te moni nama taake. Ka puta noa tēnei āhuatanga i ngā take o te mahi hara anō, ka eke pea te whiu ki te 150%. I ahu mai te whakatau i te mātāpono ture kāore e taea te raupatu i ngā taake, tae atu ki ngā whiu (Tuhinga 150, IV, o te Ture).
Hei tauira, i whiua he moni whiu ki tētahi kamupene mō te 150% o te nama taake o te R$ 100,000. I mua i te whakataunga, ko te moni whiu katoa he R$ 150,000. Mā te ture hou, ka herea tēnei moni whiu ki te R$ 100,000.
Mā tēnei panonitanga ka whakarite kia ōrite te utu o ngā whiu taake, ā, kia kore ai e taumaha rawa ki te kaiutu taake, me te whai i ngā mātāpono o te whaitake me te taurite.
Ko wai ka taea te tono whakahoki moni?
Ko tētahi o ngā hua tino wawe o tēnei whakataunga ko te āheinga ki te whakahoki mai i ngā moni i utua nuitia. Ka taea e ngā kaiutu taake i whiua ki te ōrau neke atu i te 100% i waenga i a Hakihea 2023 me Oketopa 2024, i mua i te whakataunga a te Kōti Matua, te tono kia whakahokia mai te moni nui.
Mena i whiua he moni whiu mō tētahi kamupene hokohoko iti, he nama R$ 50,000 tōna, ki te R$ 75,000 (150%), ka whakaitihia te moni whiu ki te R$ 50,000. Mā tēnei ka taea tonu e te kamupene te mahi me te haumi ki tana pakihi me te kore e pāngia e te whiu nui rawa.
He aha te pānga o tēnei whakataunga ki ngā whiu tāke ā muri ake nei?
Nā te whakataunga a te Kōti Matua i whakatū he tawhā hou mō ngā whiu tāke, kia nui ake ai te matapae mō ngā kaipupuri tāke. Mā te whakawhāiti i te whiu ki te 100% me te whakapiki ake ki te 150% i ngā wā hara anō, ka whakarite te Kōti Matua kia noho tonu te whiu hei tikanga whai hua mō te kore utu, engari, me te kore e whakararu i ngā rawa o ngā kaipupuri tāke.
Mena kua whiua kētia tētahi kamupene i mua, ā, i muri i tētahi takahi ture hou, ka whiua ia ki te 150% o te moni R$ 120,000, ko te whiu hou ko R$ 180,000. Ahakoa he nui tonu ngā whiu mō ngā hara anō, kua mārama te paearu mō te whakamahi i aua whiu.
Mā tēnei whakataunga hou, kua mutu rānei ngā whiu me ngā pānga o te raupatu?
Ko te whakahē matua mō te whiu 150% ko tōna pānga raupatu. I te nui ake o te whiu i te rua o te nama taake taketake, ka puta he taumahatanga pūtea nui rawa atu mō ngā kamupene me ngā tāngata takitahi i whiua, ā, he maha ngā wā ka kore e taea te utu i te nama.
Mā tēnei whiu nui rawa e kore e taea e te tini o ngā kamupene te whakahaere, inā koa ko ngā kamupene iti, ā, ka ārai i te utu takoha tūao.
Nā te whakataunga a te Kōti Matua, kua whakakorea te raruraru o te pānga raupatu o ngā whiu mō te karo i te taake. Mā te ture hou ka whakarite kia whai āhua whiu ngā whiu, engari i roto i ngā rohe o te ōritetanga, me te whakatenatena i te tutuki i ngā ture taake me te kore e whiu nui rawa i ngā kaiutu taake.
He aha ngā huringa me tango hei hua o te whakataunga hou?
I runga i ēnei huringa, he mea nui kia whakamahia e ngā kamupene me ngā kaipupuri takoha ngā rautaki tutuki i ngā whakaritenga taake hei karo i ngā whiu me ngā whiu taumaha.
Kei roto i tēnei ko te tatau tika i ngā taake, te whakarato i ngā mōhiohio tika ki te Ratonga Tāke ā-Roto, me te whakamahi i ngā tikanga kaute me ngā tikanga taake e tutuki ana i te ture.
Mā te whakaiti i ngā whiu ki te 100% o te moni e nama ana ka nui ake te painga mō ngā kamupene ki te pupuri i ā rātou herenga taake, nā te mea ka taea te matapae ake i te utu o tētahi whiu ka puta, ā, ka iti ake te taumaha.
Whakamutunga
Ko te whakatau a te Kōti Matua o Brazil ki te whakawhāiti i te whiu mō te karo taake ki te 100% he taahiraa nui ki mua i te tiaki i ngā tika o ngā kaipupuri taake. Mā te whakarite kia ōrite ngā whiu, ā, kia kaua e neke atu i ngā rohe whaitake, ka whakakaha te Kōti Matua i te whakaute ki te kaupapa o te aukati i te raupatu.
Hei tāpiritanga atu, ko te āheinga ki te whakahoki moni mō te hunga i whainatia ki tua atu i tēnei rohe i waenga i a Hakihea 2023 me Oketopa 2024 e tuku ana i te whai wāhitanga mō te whakaora pūtea me te whakatika i ngā whiu nui rawa.
*He hoa mahi a Tatiana Vikanis i Vikanis & Ricca Advogados, ā, he tohunga hoki ia i roto i te Ture Taake mai i IBET. E arotahi ana tana mahi ki ngā tautohe taake whakahaere me ngā tautohe ture e pā ana ki ngā taake tika me ngā taake ā-kore, hei tāpiri atu ki te whakarato tohutohu taake me te mahi i roto i te wāhanga o te Ture Haumaru Hapori.
** He rōia tāke a Eduardo Ricca, he hoa mahi hoki i Vikanis & Ricca Advogados. He tohunga ia ki te Ture Tāke mai i IBDT, ā, e arotahi ana ki ngā tautohe whakahaere me ngā tautohe whakawā e pā ana ki ngā tāke tika me ngā tāke ā-kore, tae atu ki ngā take haumaru hapori
