Cesar Peres Dulac Müller logo

CPDMA BLOG

Category:
Date: April 5, 2019
Posted by: CPDMA Team

Revenue must follow 29 Carf precedents

The Ministry of Economy attributed binding effect to 29 precedents of the Administrative Council of Tax Appeals (Carf). The measure, provided for in Ordinance No. 129, obliges the federal tax administration - which includes the Federal Revenue Service and the National Treasury Attorney General's Office (PGFN) - to follow the body's understandings, even if favorable to taxpayers.

The precedents pacify the administrative court's understanding of certain tax matters. They are edited after several trials in the same direction. They are only mandatory for the board members. However, with the binding effect, this obligation is extended to inspectors and attorneys.

Of the body's 128 precedents, 107 are binding. In June 2018, binding effect had already been granted to 65 statements. The status can avoid the application of tax assessments that would be overturned in Carf.

Of the 29 that have now gained binding effect, 16 are favorable to taxpayers, according to lawyer Carlos Navarro, a partner at Viseu Advogados. For him, the bond is commendable. "The binding effect is good for everyone," he says.

In addition to taxpayers not receiving assessments, adds the lawyer, Carf has fewer cases on the agenda and the judges of the first administrative instance - from the regional trial precincts (DRJs) - do not need to analyze issues that will be overturned in the body.

Even with Carf's summaries, there are still cases in which inspectors do not follow the body's understanding, according to lawyer Felipe Kneipp Salomon, from Levy & Salomão Advogados. The binding effect is important, he says, because not all taxpayers take the matter to administrative litigation.

The ordinance, adds the lawyer, brings matters that could have already become binding in 2018. One of them is Precedent No. the addition of the late payment fine, before the start of the tax procedure. "This issue is already peaceful," says Salomon.

In a note to Valor, the PGFN states that it already promotes its link to the precedents of Carf, regardless of the attribution of binding effectiveness by the minister. Since the PGFN Ordinance No 502, of May 12, 2016, it adds in the text, the body does not present challenges or appeals on a topic on which there is a statement by Carf - the measure is prohibited by the Judging Body's Internal Regulations.

Source: Beatriz Olivon via Valor Econômico.

Return

Recent posts

Misuse of a trademark by a former partner can be recognized not only as unfair competition, but also as bad faith.

On February 14, the newspaper "Valor Econômico" published an article in which it was pointed out that the São Paulo Court of Justice had recognized unfair competition in the improper use of a trademark by a former partner. The article, however, does not give the number of the case in which it would be possible to analyze more details of the decision, but it does inform that the individuals had signed a [...]

Read more
The first sanctions applied by the National Agency for the Protection of Personal Data (ANPD) were a wake-up call for companies: the LGPD is a serious law and must be complied with.

The General Personal Data Protection Law - Law No. 13,709/18 (LGPD) was published in 2018 and came into force in 2020. This deadline was given to public and private legal entities (processing agents) that collect, store or process the personal data of individuals, in Brazil or abroad, in order to [...]

Read more
Business position on the recent STF decision that ruled that it is constitutional for trade unions to charge assistance contributions

Recently, the Federal Supreme Court (STF) unanimously ruled that unions can collect an assistance contribution, including from non-member employees, in ARE 1.18.459 (Topic 935 of the General Repercussion), as long as the worker is guaranteed the right to object, establishing the following thesis: "it is constitutional to establish, by agreement or [...]

Read more
The new chapter in the legal dispute involving the term "HELLES", registered as a 'trademark'.

Recalling the case... It all started at the beginning of 2019, when the brewery Fassbier gave extrajudicial notice to a series of breweries in Rio Grande do Sul for the alleged misuse of the term HELLES, claiming to have exclusive use of the expression, given that the word was registered as a trademark. Not satisfied with [...]

Read more
Suspension of labor executions against companies in the same economic group

In a recent decision, the STF suspended the processing of labor executions that discuss the inclusion, in the execution phase, of a company that is part of an economic group that did not participate in the knowledge process. In labor proceedings, when the execution phase is reached and the main debtor does not have enough assets to pay the debt, many [...]

Read more
STJ decides that the legal personality of a civil association can be disregarded, but limits liability to the directors

The 3rd Panel of the Superior Court of Justice (STJ) [1] dismissed a special appeal filed by the directors of a civil association, which had its legal personality disregarded in a case involving the improper use of a trademark. The Court, in a judgment drafted by Justice Marco Aurélio Belizze, held that the disregard of [...]

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