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Decree No. 15.163 providing for the exemption from the VAT all foodstuff produced by family farmers for school feeding programme within the National Programme for Strengthening Family Agriculture.

País/Territorio
Brasil
Subdivisión territorial
Bahia
Tipo de documento
Reglamento
Fecha
2014
Fuente
FAO, FAOLEX
Materia
Alimentación y nutrición
Palabra clave
Seguridad alimentaria Política/planificación Procedimientos judiciales/procedimientos administrativos Agricultura familiar Alimentación escolar
Área geográphica
Amazona, Americas, América Latina y el Caribe, Atlántico Norte, América del Sur, Atlántico Sur
Entry into force notes
This Decree enters into force on the day of its publication.
Resumen

This Decree, consisting of 12 articles, amends Regulation 22 of the ICMS and establishes the exemption from VAT all foodstuff produced for school feeding programme, promoted by family farmers and rural family entrepreneur, or their organizations directly to the Teaching State and Municipal Departments or the basic education schools belonging to their respective education systems of the Program Food Acquisition - School Feeding Service, established by Federal Law No. 10.696, under the National School Feeding Programme, under Federal Law No. 11.947. This Decree only applies to: family farmers and rural organizations or their family entrepreneurs, owners of the Declaration of Qualification within the National Programme for Strengthening Family Agriculture - PRONAF.

Texto completo
Portugués
Página web
www.normasbrasil.com.br

Referencias - Legislación

Implementa

Law No. 10.696 establishing negotiation requirements for agricultural rural credit and creating the Programme for Food Acquisition.

Legislación | Brasil | 2003

Palabra clave: Crédito, Desarrollo agrícola, Procedimientos judiciales/procedimientos administrativos, Agricultura familiar, Explotación agrícola, Seguridad alimentaria

Fuente: FAO, FAOLEX

Law No. 11.947 establishing the School Feeding Programme in primary schools of Brazil (PNAE).

Legislación | Brasil | 2009 (2023)

Palabra clave: Alimentación escolar, Política/planificación, Procedimientos judiciales/procedimientos administrativos, Derechos tradicionales/derechos consuetudinarios

Fuente: FAO, FAOLEX