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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.

Pays/Territoire
Brésil
Sous-division territoriale
Bahia
Type du document
Règlement
Date
2014
Source
FAO, FAOLEX
Sujet
Alimentation et nutrition
Mot clé
Sécurité alimentaire Politique/planification Procédures judiciaires/procédures administratives Agriculture familiale Alimentation scolaire
Aire géographique
Amazone, Amériques, Amérique latine et Caraïbes, Atlantique Nord, Amérique du Sud, Atlantique Sud
Entry into force notes
This Decree enters into force on the day of its publication.
Résumé

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.

Texte intégral
Portugais
Site web
www.normasbrasil.com.br

Références - Législation

Implemente

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

Législation | Brésil | 2003

Mot clé: Crédit, Développement agricole, Procédures judiciaires/procédures administratives, Agriculture familiale, Exploitation agricole, Sécurité alimentaire

Source: FAO, FAOLEX

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

Législation | Brésil | 2009 (2023)

Mot clé: Alimentation scolaire, Politique/planification, Procédures judiciaires/procédures administratives, Droits traditionnels/droits coutumiers

Source: FAO, FAOLEX