Brazil: incentives for the construction or reform of soccer stadiums
Description
On July 28th 2010, the “Medida Provisória nº 497” included a program for incentives for the sectors of capital goods and civil construction associated with the construction or reform of soccer stadiums ( RECOM).
RECOM program grants fiscal benefits to be in place until June 2014 to the local acquisition or imports of machines and equipments as well as building materials (suspension of PIS/PASEP, COFINS and IPI); the benefit also applies to imports of these same kind of goods in case there is no similar product produced in the domestic market, as well as services related to those activities.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | No |
| Is there any evidence that alternatives to the proposed measure were considered? | No |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | No |
| Was such evidence identified? | No |
| Is such evidence publicly available? | No |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | No |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | No |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | No |
| Did the government state its intention to review the measure within one year of implementation? | No |
Date Discovered: 29/07/2010
Implemented: Yes
Date of inception: 28 Jul 2010
GTA Evaluation: Red
Source:
Medida Provisória nº 497 –
https://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2010/Mpv/497.htm
Government Response:
- 375 reads
