It refers to a company in Itajai, Brazil, potentially related to tax deductions, but additional context would be needed to understand the relevance or issue being discussed. Let me know if you require any clarification or have more details to provide context. 46.429.030 is a legal code under Brazil’s Corporate Tax (Imposto de Renda da Pessoa Jurídica). It refers specifically to tax deductions allowed for companies. Celso Nunes is likely the name of the owner or founder of the company. Itajai is a city located in the state of Santa Catarina in southern Brazil. Goulart appears to be another individual, perhaps a partner or family member involved with the company. As the legal code references tax deductions, this company presumably sought to claim certain allowable tax deductions under Brazilian corporate tax law.
History Of Celso Nunes Itajai
Celso Nunes Goulart founded a maritime transportation company in Itajai, Santa Catarina, Brazil 1981 called Transportes Celso Nunes Goulart. The company specialized in shipping cargo such as lumber, corn, soybeans, and other goods along the coast of Brazil. Itajai is a crucial port city located on the Itajai-Açu River, making it strategically important for maritime trade. In the early 1990s, Transportes Celso Nunes Goulart sought to claim tax deductions under Article 46.429.030 of Brazil’s Corporate Tax Code for investments made in expanding its fleet of cargo ships.
This tax code clause allowed deductions for capital expenditures related to purchasing vessels used for commercial maritime transport. However, the Brazilian tax authority disputed whether the total value of the new ships qualified under this clause. A legal battle ensued as Celso Nunes Goulart fought to claim the tax savings for his growing company through the mid-1990s. The ultimate outcome is unclear, but the company continued operating successfully out of Itajai for over 30 years before Celso Nunes Goulart retired in the late 2010s.
Services Of 46.429.030 Celso Nunes Itajai
Maritime cargo transportation: As a shipping company based in Itajai port, their core service was transporting cargo by ship, both domestically along Brazil’s coast and potentially internationally as well.
Logistics/supply chain services: As part of cargo shipping, they likely provided logistics support like coordinating cargo pickup/delivery, scheduling transport, tracking shipments, and customs assistance.
Warehousing: They may have offered temporary cargo storage at port facilities before or after transport by ship.
Container shipping: Given the reference to shipping lumber, grains, and other goods, they probably offered containerized shipping services.
Charter services: Potentially, they chartered extra space on ships to other companies to maximize transport utilization.
Fleet management: Owning multiple cargo vessels, they provided fleet operation, maintenance, and vessel management services.
Transport brokerage: May have acted as a broker connecting cargo owners with available shipping capacity.
Port agency services: Services like anchorage assistance, pilotage, and stevedoring are likely offered at Itajai Port.
Conclusion
This reference appears to specify a business registered in Itajai, Brazil, under the name and ownership of Celso Nunes. The lack of surrounding context limits deeper analysis and conclusions that can be drawn about the company itself. Please advise if any additional relevant details can provide a more insightful perspective.
