105 Administrative Law | The Administrative Law panel focused on transport and transit issues. The responsibility of the owner for traffic fines exclusive of the driver was the general theme of the debate, which spread in different directions. Success in isolated lawsuits against such a liability was contrasted with operational difficulties in implanting it, because it is impractical to include all the traffic bodies in the country in the action. Problems regarding the impediment of vehicles in the event of undue appropriation and embezzlement suffered by car rental and leasing companies were debated, suggesting intervention by public security organs to facilitate the annotation of these cases in judicial lien systems. Other issues addressed referred to the recent regulation of dismantling vehicles (Law 12,977 / 2014) and demands by regional bodies for vehicle inspections outside the legal hypotheses, which are particularly burdensome for car rental and leasing companies. The panel ended with a talk by Marcelo Araújo about the National Register of Vehicle Possession and temporary Use (RENAPTV).He showed several inconsistencies in the wording of the resolution creating RENAPTV; inconsistencies which do not diminish the merit of the general concept of the register. Tax Law | The Tax Law panel focused on two main issues: pressure from CONFAZ for the regulation of direct sales under penalty of applying a linear rate of 17% in ICMS, and the “São Paulo IPVA”, a state regulation that requires rented or leased vehicles that are driven in São Paulo to pay tax in that state, generating double taxation and significant administrative costs. In relation to direct sales, there was a consensus that this is an issue that concerns vehicle manufacturers and rental or leasing companies. The linear increase in tax for every category will be absorbed uniformly by the different economic agents and the problem will fall mainly on the automakers, which will have problems absorbing the higher selling price of the vehicles. The importance of avoiding the adoption of onedimensional criteria, such as a minimum period of twelve months of ownership before characterizing “resale” was stressed, as many other factors are considered in the business decision to keep ownership of the vehicle, such as its maintenance history, the occupancy rate of the fleet, and so on. The “São Paulo IPVA” is a serious problem with the potential to destroy the consolidation of the national car rental and leasing business because of tax issues. The peculiar São Paulo IPVA system, if replicated by other states, produces significant compliance costs and, when associated with the joint tax liability of the lessee, exposes customers to the states’ tax war. There was consensus on the importance of immediate action to collaborate on the success of the ADI pending in the STF, which seeks the declaration of the São Paulo IPVA as unconstitutional. Symposium and Conclusion | At the Symposium other issues not included in the original lineup were discussed. Of note was the testimony from André Campos Barroso on the experience of the first car-sharing company in Brazil. This is the new frontier in the car rental and leasing industry and is already achieving positive results. In conclusion, the Forumoffered an unprecedented opportunity for delegates to discuss legal issues about which there is little or no professional literature. It was a rich opportunity in which best practices were shared, problems discussed, knowledge spread and solutions presented. * Adriano Augusto Pereira de Castro A lawyer specializing in the car rental and leasing industry. Legal Advisor to ABLA, FENALOC and SINDLOC / MG. A consultant in public-private partnerships and United Nations Development Programme (UNDP) concessions. Master in Business Law and Professor of undergraduate and postgraduate studies in law at the Promote Law School and at UNIBH.
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