Provisional Measure No. 510, October 28 2010

Original Language Title: Medida Provisória nº 510, de 28 de Outubro de 2010

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PROVISIONAL MEASURE NO 510, DE October 28, 2010.

Regulation compliance with obligations tributes for consortia performing legal business in their own name ; it gives new essay to art. 31 of the Provisional Measure no 497, July 27, 2010, which promove tax disoneration of government grants aimed at fostering the technological research activities and technological innovation development in the companies and establish the Special Taxation Regime for construction, extension, reform or modernization of soccer stadiums-RECOM ; plus devices to Law no 10,168 of December 29, 2000, which institution contribution of economic domain intervention aimed at financing the International University-Enterprise Interaction Stimulus Program for Innovation Support ; and gives other provider.

THE PRESIDENT OF THE REPUBLIC, in the use of the attribution that confers you the art. 62 of the Constitution, adopts the following Interim Measure, with force of law:

Art. 1o consortia will comply with their respective tax obligations whenever they carry out legal business on their own behalf, including in the hiring of legal and physical persons, with or without an employer bond.

§ 1o The consortic companies will be jointly and severally liable for the obligations taxation arising from the legal business of which it treats caput, not applying, for tax purposes, the provisions of § 1the of art. 278 of Law no 6,404, of December 15, 1976.

§ 2o The provisions of this article apply only to federal tributes.

Art. 2o The art. 31 of Provisional Measure no 497, of July 27, 2010, passes vigorously with the following essay:

?Art. 31. The willing on art. 22 shall take effect from the first day of the eighth month subsequent to the publication of this Provisional Measure.? (NR)

Art. 3o The art. 2the of Law no 10,168 of December 29, 2000, passes in addition to the following paragraph: Production of effect

?§ 6o Doesn't apply to Contribution of which it treats caput when the contractor is the body or entity of the direct, municipal and founder administration of the Union, the States, the Federal District and the Municipalities, and the contractor is institution of teaching or research situated in the exterior, for the offer of course or training activity or professional qualification to civil or military servers of the respective state, organ or entity.? (NR)

Art. 4o Law no 10,168, 2000, passes on the increased vigour of the following article: Effect production

?Art. 2o-B. The income tax at the source shall not focus on the paid, credited, delivered, employed or remitted to the outside by organs or entities of the direct, municipal and founder administration of the Union, States, Federal District and Municipalities, on the grounds of contractual expenses with educational and research institutions related to participation in courses or training activities or professional qualification of civilian or military servers of the respective mental, organ or entity.? (NR)

Art. 5o This Provisional Measure comes into effect on the date of its publication, producing effects:

I-in relation to the arts. 1o and 2o, as of the date of its publication ; and

II-in relation to the arts. 3o and 4o, as of 1o January 2011.

Brasilia, October 28, 2010 ; 189o of Independence and 122the of the Republic.


Guido Mantega