Post by account_disabled on Mar 12, 2024 1:23:26 GMT -5
The mutual of financial resources falls within the type of “credit operations” for which the V as it is a legal transaction carried out with the purpose of obtaining from a third party and under a bond of trust the availability of resources that must be returned after a certain period of time subject to the inherent risks.
It is usually said that the concept of “operation” is dynamic because it involves a “set of conventional or usual means employed to achieve a commercial or financial result with or without the objective of profit” Pedro Nunes. Dicionário de Tecnologia Legal. . ed. Rio de Janeiro: Renovar. p. .
In turn in the law of obligations “credit” is nothing more than the right corresponding to the duty that the debtor assumed in the obligatory relationship. However it is not in this strictly legal Phone Number Data sense that the concept must be understood for the correct circumscription of the hypothesis of IOF incidence. It is also necessary to pay attention to the economic notion of credit.
Luiz Emygdio F. da Rosa Jr. tells us that the doctrine created the following economic concepts of credit:
a credit is exchange in time and not in space Charles Guide;
b credit is the permission to use someone else's capital Stuart Mill;
c credit is withdrawal against the future;
d credit gives purchasing power to those who do not have the resources to do so Werner Sombart;
e credit is the exchange of current installment for future installment
In turn with regard to credit operations De Plácido e Silva defines them as “those whose objective is the withdrawal or supply of cash which meets the financial needs of a commercial civil establishment or public. In banking technology loans made at a bank discounts on securities are understood as credit operations. They tend in certain cases to call them financial operations precisely because their purpose is to obtain resources or financial means to finance a business or its development” Vocabulário Jurídica. th ed. Rio de Janeiro: Forense p. .
According to the STF in the judgment of General Repercussion No. “credit operations are therefore usually defined as businesses or transactions carried out with the purpose of immediately obtaining resources that otherwise could only be achieved in the future having as a rule relevant elements such as trust time interest and risk”.
It is usually said that the concept of “operation” is dynamic because it involves a “set of conventional or usual means employed to achieve a commercial or financial result with or without the objective of profit” Pedro Nunes. Dicionário de Tecnologia Legal. . ed. Rio de Janeiro: Renovar. p. .
In turn in the law of obligations “credit” is nothing more than the right corresponding to the duty that the debtor assumed in the obligatory relationship. However it is not in this strictly legal Phone Number Data sense that the concept must be understood for the correct circumscription of the hypothesis of IOF incidence. It is also necessary to pay attention to the economic notion of credit.
Luiz Emygdio F. da Rosa Jr. tells us that the doctrine created the following economic concepts of credit:
a credit is exchange in time and not in space Charles Guide;
b credit is the permission to use someone else's capital Stuart Mill;
c credit is withdrawal against the future;
d credit gives purchasing power to those who do not have the resources to do so Werner Sombart;
e credit is the exchange of current installment for future installment
In turn with regard to credit operations De Plácido e Silva defines them as “those whose objective is the withdrawal or supply of cash which meets the financial needs of a commercial civil establishment or public. In banking technology loans made at a bank discounts on securities are understood as credit operations. They tend in certain cases to call them financial operations precisely because their purpose is to obtain resources or financial means to finance a business or its development” Vocabulário Jurídica. th ed. Rio de Janeiro: Forense p. .
According to the STF in the judgment of General Repercussion No. “credit operations are therefore usually defined as businesses or transactions carried out with the purpose of immediately obtaining resources that otherwise could only be achieved in the future having as a rule relevant elements such as trust time interest and risk”.