RESOLUÇÃO DO SENADO FEDERAL Nº 58, DE 20 DE NOVEMBRO DE 2012. Ratifica, Com Base No Artigo 98, Inciso Iii, do Regimento Interno do Senado Federal, o Ato da ComissÃo Diretora 14, de 25 de Setembro de 2012.
Faço saber que o Senado Federal aprovou, e eu, José Sarney, Presidente, nos termos do art. 48, inciso XXVIII, do Regimento Interno, promulgo a seguinte
R E S O L U Ç Ã O Nº 58, DE 2012
Ratifica, com base no art. 98, inciso III, do Regimento Interno do Senado Federal, o Ato da Comissão Diretora nº 14, de 25 de setembro de 2012.
O Senado Federal resolve:
É ratificado o Ato da Comissão Diretora nº 14, de 25 de setembro de 2012, que regula o entendimento sobre a natureza jurídica da parcela prevista no art. 3º do Decreto Legislativo nº 7, de 1995.
A ajuda de custo prevista no art. 3º do Decreto Legislativo nº 7, de 1995, passa a ser considerada como rendimento tributável, ressalvadas aquelas percebidas no início e no final do mandato.
A Advocacia-Geral do Senado Federal proporá as medidas judiciais necessárias a fim de reaver os recursos despendidos em decorrência desta Resolução.
Parágrafo único. Os Senadores e ex-Senadores que resolverem assumir pessoalmente a responsabilidade tributária deverão protocolar comunicação dirigida à Diretoria-Geral do Senado Federal em até 3 (três) dias úteis, contados da publicação desta Resolução.
Esta Resolução entra em vigor na data de sua publicação.
Senado Federal, em 20 de novembro de 2012.
Senador JOSÉ SARNEY
...
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