Business – verification of regularity tax, is a pre-requisite for a covenant with The State – 04 /02/2015

The verification of regularity tax is a pre-requirement for the commemoration of the covenants’ with the Public Administration. Based on this understanding, the 17th  Federal Pole in Brasília,  denied allegation of illegality of the demand made by Educational Institute Piracicabano of the Methodist Church.

The entity sought to prohibit the Union to declare the verification of regularity tax in order to secure an additive term to give continuity to a covenant with the Coordination for the Improvement of Higher Education People (Capes), entity affiliated to the Ministry of Education.

The institute argued that the requirement was unlawful, because there was no provision in a law establishing the fiscal regularity as a prerequisite for the conclusion of the convents. In this way, the implementation of the covenant as a result of the non-submission of certificates of negative flow could not be prevented.

The General- Advocacy of the Union responded the allegation, illustrating that the Federal Government has legal endorsement to decreed, as a condition for the covenants treaty , the verification of the regularity tax on behalf of the proponent entity/convenient, motivated by the already established , Law Bidding (Law 8.666/93) and the Fiscal Responsibility Law (Law Complementary 101/00).

The Union’s lawyers have affirmed, also, that, among the conditions laid down in the legal system, is a demonstration of the ability of self-financing of the institution of private education, as Article 7, section III, of the . Law 9.394/96

In front of the argument, the 17th  Federal Pole in Brasília , adjudicated unfounded the solicitation of the institute. The decision found that the situation of fiscal regularity of an entity that intends to sign covenants with the administration, even if their purposes are not profitable, as is the case of the author, as a requirement for receiving public resources, is in align with the principles that govern the administrative activity. With information supplied by a spokesperson for the AGU.

Process 54496-13.2011.4.01.3400…tate-04-022015/