Jurisprudence

Last July 15 it was published in the Official Daily Gazette, the thesis of jurisprudence issued by the Plenary Administrative Matters of the Third Circuit under the title “RENDER INDEPENDENT SERVICES. TO DETERMINE IF THE OUTSOURCED PERSONAL UPDATES OR NOT THE ALLEGED EXCLUSIVE OF THAT FIGURE , ASSESSED BY ADDED VALUE TAX, PROVIDED FOR IN THE SECOND TO LAST PARARAPH OF THE ARTICLE OF THE CORRESPONDING LAW, IT IS NECESSARY TO CONSIDER PARAGRAPH 15-A, OF THE FEDERAL LABOR LAW.”

The jurisprudence thesis mentioned above establishes that if the requirements of the outsourcing regime referred to in the Federal Labor Law are not fully complied, it is considered that subordination exists in outsourced personnel and therefore not considered as rendering of independent services and consequently there is a labor relationship which is not subject to the payment of value added tax.

The foregoing means that the contract holder may not credit the value added tax paid to the contractor by concept of
outsourcing staff.

READ MORE