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Nral. 1 Ltl. To and Nral. For even more analysis, hear from Ben Silbermann. 3 Ltl. C of the 2 LIVA? Article 13.

They will be understood, consequently, happened or perfected the taxable facts and been born the tributary obligation: 1. In the sale of corporal personal property: a) In the cases of sales to beings public, when the emission of the order of corresponding payment is authorized. Omissis 3. In the benefit of services: omissis c) In the cases of services lent to beings public, when the emission of the order of corresponding payment is authorized. 3 Equal situation we would have in the case of the definitive imports of personal property and the benefit of originating services of the outside, in whose cases, and in principle, the law anticipates a single and unique moment like generator of the birth of the tributary obligation that in accordance with the norm it constitutes, it, for the case of the imports of goods, the registry of the corresponding declaration of customs, and stops the benefits of originating services of the outside, the moment of reception by the beneficiary or receiver of the service. 13 Art.s Nral. 2 and Nral. 3 Ltl.

D? Article 13. They will be understood, consequently, happened or perfected the taxable facts and been born the tributary obligation: Omissis 2. In the definitive import of personal property, at the moment that takes place the registry of the corresponding declaration of customs. 3. In the benefit of services: omissis d) In the cases of consisting of benefits services originating of the outside, will be considered been born the tributary obligation from the moment from reception by the beneficiary or receiver of the service. Finally we will analyze concerning the sale of personal property and to the benefit of services when the same take place and nongovernmental beings, and are in this point where the Pyme" s, mainly those that are initiating their operations, and still those with some years of operativity, incur errors, that in honor to the truth, and based on my experience like adviser, are committed by ignorance of the norm and for want of rigor and of control in their administrative processes, for which we will leave from the norm: Article 13.

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Hugo Chavez Divides

To have an idea of the dependence of these countries the norteamericana economy is necessary to look at the case of Brazil when its divides external in perodoFHC increased the triple of divides acquired for the military, in millions of dlaresem 1995 beginning of government divides it to FHC was of 129.313, 00 in eraexatamente divides it to 2000 of 215. 414,56, 4 this sample the easiness with that the American government to obtain tornardependente the economy Brazilian in only four years of government that seestendeu more per four years. However in the 90 decade of and beginning of this we can inside perceive a novaconfigurao of the left of America, in Brazil with the arrival in the power doPT as president Lula a new form of relation with U.S.A. if they had presented, is enough to stand out that the negotiations for the creation of the HANDLE (area of LivresComercio of Americas), that already well they were directed had been praticamenteesquecidas, a time that Brazil assumes the place of leadership in America Latinaaumentando the relations of economic with its neighbors with reinforcement doMERCOSUL (Common Market of the South). here is currently assessing future choices. However the position of president Lula is dedireita, not having breached with none of the relations with U.S.A.

Hugo Chavez and Evo Morales and the relations with the empire Other countries had also taken positions differentiated with the treatment to the EUAcomo Venezuela de Hugo Chavez, this that arrived at the power through the photo and comajuda of it I exercise Venezuela, since then come governing Venezuela with ascostas come back toward U.S.A., its declaration is very clear of repudiates aoimprio American north and its relations with Latin America. The words deChvez are always ready to defend interest them Latin American. HugoChvez: I am military and some of my friends also are. The paper dosmilitares in Latin America already was defined by Simon Bolivar, leader, liberator and military man, has two hundred years almost.

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Latin America

In the vision of Galeano, the Brazilian sugar arrasou the northeast, converting this humid band of the coast, good watered for rains, very rich in hmus and leaves minerals in a region savannahs. ' ' Of course been born to produce foods, it started to be a region of fome' ' , Galeano. Galeano continues carrying through surveys in its workmanship, amongst them it detaches the sugar castles on burnt ground of the state-nations of America Centers and South. It says that the exploration made for the plantation of sugar cane-of-sugar, cacao, coffee, cotton and seringueiras, led to a gigantic social unevenness. In many countries, the sugar was the memory of the humilhao. Many individuals, for if seeing inserted in this corruptivo process and because not to say, humilhante, they had created transformations in the effective social structures, provoking a period of qualification to the new changes. Examples of this had been the Mexican Revolution, the Cuban Revolution and the Peruvian Revolution.

This black phase, today perceivable sight and of Latin America, was not simply the cost of the European countries. The United States, with face of bonzinho, had contributed to leave its harmful and malignant mark in the American Latin countries. Industrialization financed for the traffic of blacks, U.S.A. had become what they are today favours and exclusively the manipulation and economic exploration, social politics and that had carried through in all of South America Central office. They had used of cunnings politics to control Cuba, through the production of sugar, until the Cuban revolution. while U.S.A. will be the biggest planetary economy, none another country of America will become developed, due to have the necessity of importation and exportation that dictates the laws of the world-wide market, with its economic rules. At the time of the exploration without limits, the cycle of the rubber revealed another way for which it was possible to deduct corporeal properties from the Iberian colonies.

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The Accomplishment

In this relation, school and community the one that belongs, the study of local history tends to approach both for the fact to be on directly, even though in the search for improvements and resolutions of common problems, what it takes the pupil to be participant asset of this educational and same reform of its quarter, community and city. MAIN OBJECTIVES OF the STUDY OF LOCAL HISTORY With a historical boarding directed toward local history, the pupils will not only despertaro in itself the notion of whom they are active formadores of the history of its community, and of the community, but for being integrant of a country, they will be also historical citizens of its nation, leaving to be imperceptible historical objects to be citizens descriptions, (exactly leading in account that great historians will be able not to study its lives) they will know that they are part of a historical formation and that they are integrant part and of great importance for the social construction, taking them it a valuation and redescoberta of its proper history and culture, beyond if to feel with an indispensable paper for the future generations that in its community will live there, after all, are not expectadores, and yes, transforming politicians, cultural and historical. We also see through this proposal of boarding the formation of the historical conscience of the young, what for they could be banal or simple event, now passes to be a part of its memory and its history, for one better understanding I place the example of the party of padroeiro of Quixeramobim-Ce (my city), in this, all the population if padroeiro saint puts into motion in way to the accomplishment them commemorations it, where, the economy if puts into motion of form significant, and active the participant authors of this, are accurately the citizens, then, nothing each one could happen if of that they pass the months that the party precedes, saving so that when arriving the commemorative days these come to make purchases and to put into motion the commerce consequentemente and the party. .

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