Fiscal justice and the mutual credit cooperative of members of the judiciary branch, public minis-try, and Public Defense Office of the state of Maranhão:

sobras líquidas and conduit shells prac-tice - a case study

Abstract

Despite the numerous legal benefits assured by the Constitution to the Cooperatives Associations, among which are notable the management autonomy ang regulatory protection, it is imperative to analyze, from the current macroeconomic scenario, to what extent does the “tax free policy” of cooperative acts is included in the specific plan of Financial Cooperatives. In this aspect, in synthesis, the central objective of the present study is to present, under the descriptive/exploratory prism, the COOMAMP vs. National Treasury case in order to analyze the material and procedural limits of the tax exemption of cooperative acts, thus identifying the conceptual differences between own and improper cooperative acts, and its relation to the masked patrimonial phenomenon - the so-called “conduit shell.