Cesar Peres Dulac Müller logo

CPDMA BLOG

Category:
Date: 11 de October de 2022
Posted by: CPDMA Team

First steps to understand the tax transaction

Imagem da Dra. Claudia Gardin Martins, da equipe CPDMA, autora do artigo sobre transação tributária.

Although it is a very fashionable subject in recent times, it is curious to clarify that the tax transaction is foreseen as one of the ways to extinguish the tax credit since the enactment of the Law No. 5.172In its article 171, of October 25, 1966 (the National Tax Code). Since then, studies and proposals have emerged on the subject that intend to bring alternatives for the solution of tax conflicts.

It was with Provisional Measure No. 899 of 2019known as the Legal Taxpayer MP, that the institute gained greater prominence in the country. The explanatory memorandum, on this occasion, addressed the intention to "create mechanisms that induce self-composition in tax cases", allowing to bring effectiveness in the recovery of the tax credit and reduce costs, loss of efficiency and losses to the Federal Tax Administration. This normative act allowed the creation of an environment of dialogue between taxpayers and Tax Administration, observing, by the latter, the judgment of opportunity and convenience, aiming to meet the public interest.

Here it is important to relate these tax norms with what was also proposed by the Civil Procedure Code of 2015, when seeking to establish alternative means for solving legal problems, under the premise of cooperation between the parties involved. This alignment of legal norms is nothing more than enforcing the fundamental guarantee of reasonable duration of the process, ensuring the speed of proceedings, as defined by the Federal Constitution.

It is clear from the outset that to analyze the tax legislation regarding the transaction (and the institute of legal procedural business, which will be dealt with in a separate article) is to be faced with mechanisms that aim to harmonize the composition of interests, as well as to prevent and solve disputes involving the government, with respect to the tax credit, and the taxpayer with respect to the protection of their fundamental rights of freedom and property, among others.

By means of acts disposing of rights the aforementioned MP 899/2019 provided for the possibility of negotiating debts entered in the federal active debt, whether at the proposal of the National Treasury Attorney General's Office, individually or by adhesion, or by the debtor taxpayer himself, as well as adhesion in cases of judicial and administrative litigation of relevant and widespread legal controversy and of cases of low value involved.

Later converted into Law 13.988/2020The regulations that followed were restricted to the first hypothesis, i.e., negotiation only in relation to those amounts that were under PGFN's administration - registered as federal active debt. Recently, with the publication of Law No. 14.375, of June 2022is that the transaction in the collection of credits administered by the Federal Revenue Service of Brazil has been regulated.

Since the implementation of the federal tax transaction instrument by the measures reported, what can be noticed is an attempt of a more conciliatory approach by the Tax Authorities, through the provision of mutual concessions between the parties with the purpose of tax regularization - emphasizing, therefore, the real sense of the tax nature adopted. There is no denying the existence of several criticisms to the current situation (which will be deepened in our next articles), especially regarding the publication of the PGFN Administrative Rule no. 6,757/2022which restricts the benefits listed, leading to a probable increase in litigation in the judicial sphere. This consequence goes against the essential foundation of cooperation between the government and taxpayers.

However, the regulation of article 171 of the CTN can be seen as the opening of doors to a more effective way to solve tax problems, with constitutional support. Guided by dialogue and by the mutual provision of interests between the parties, the transaction may be a "turning point" in the relationship between the public administration and taxpayers, improving the tax credit recovery system.

By: Claudia Gardin Martins
CPDMA Team - Tax

Return

Recent posts

Discover the asset class - INDUSTRIAL DESIGN

In our series of posts explaining the differences between classes of intellectual assets, today we're going to look at INDUSTRIAL DESIGN. Industrial Design is the ornamental plastic form of an object - for example, the design of a product or the set of lines applied to a product, such as a print - that gives it [...]

Read more
Learn about the asset class - PATENTS

A PATENT is a title of ownership granted by the State over an unpublished invention (invention patent) or one derived from an existing one (utility model patent). The application for registration is made to the INPI, granting the holder the right to prevent third parties from manufacturing, using or offering for sale [...].

Read more
Corporate name: get to know this asset class

Continuing with our series of posts explaining the differences between the classes of intellectual assets, today we'll look at the BUSINESS NAME. Although trademarks - the nature of which has already been described in the previous post - can sometimes be confused with business names, they are distinct legal institutes. The business name identifies the company by [...]

Read more
PERSE: legislative changes in the emergency program to revive the events sector

Law No. 14,859/2024: amendment of the Perse rules for the period 2024 to 2026. The Emergency Program for the Resumption of the Events Sector - Perse was created in 2021 with a view to helping companies linked to the events sector - the activity most affected by the COVID-19 pandemic, by reducing [...]

Read more
The extent of insurance cover in floods

The rains that have hit Rio Grande do Sul in recent weeks have destroyed farms, properties and vehicles. Even if they have insurance, car or property owners should check the coverage of their policies to see if they can get compensation. Basic insurance for cars and properties does not usually cover floods. Insurance against electrical breakdown, [...]

Read more
The agreement to sell the most famous slimming drug of the moment

It was recently reported that the Brazilian company BIOMM has signed an agreement with the pharmaceutical industry BIOCON to distribute in Brazil a drug similar to Ozempic, indicated for the treatment of diabetes, but used mainly to treat obesity. However, this will only be possible because the patent holder of the drug has certainly authorized, through a [...]

Read more
crossmenuchevron-down
en_USEnglish
linkedin Facebook pinterest youtube lol twitter Instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter Instagram