Post by account_disabled on Mar 11, 2024 20:02:37 GMT -8
Amid thousands of cases analyzed and judged in some themes gained prominence on the national scene and mainly in taxpayers' pockets. It is estimated that in the first seven months of the year alone there was an impact of R. billion .
The judgment of RE . and RE . within the scope of General Repercussion Themes and respectively inaugurated the discussion regarding the limits of res judicata formed in tax relations of continuous treatment. The question at that time was to understand whether the decisions of the Federal Supreme Court — in diffuse and concentrated control — automatically cease the future effects of res judicata in tax matters when the grounds were based on the constitutionality or unconstitutionality of the tax.
The plenary session of the Federal Supreme Court analyzed the issue in February when it considered that a definitive decision the so-called “res judicata” on taxes collected on an ongoing basis Phone Number Data loses its effects if the Court rules otherwise. The case returned to the Supreme Court's agenda on for the purpose of modulating the effects of the decision.
Initially the Court led by the vote of Minister Roberto Barroso determined the collection of past amounts respecting the five-year period. The companies however maintain that this thesis changes jurisprudence and legal certainty and ask that the amounts be considered due only from this year's decision and not from the decision. With the request for a view from Minister Dias Toffoli the trial will be suspended and the issue should return to the plenary next year to define the issue of modulation.
This year the Superior Court of Justice also provided important guidelines for taxpayers. In August the st Section of the Superior Court decided under the rite of repetitive special appeals Theme that the IR Income Tax and the CSLL Social Contribution on Net Profit apply to the monetary correction of financial investments since the aforementioned amounts have a legal and accounting nature of gross revenue forming part of Operating Profit.
The Supreme Court ended the year by clarifying an important question for taxpayers: from what date can the ICMS Difal be charged by the States? The answer was given at the end of November: by six votes to five the Supreme Court decided that the exaction could be charged from in compliance with the nineagesimal precedence. The decision went against the expectations of taxpayers who expected the charge to be valid from.
The judgment of RE . and RE . within the scope of General Repercussion Themes and respectively inaugurated the discussion regarding the limits of res judicata formed in tax relations of continuous treatment. The question at that time was to understand whether the decisions of the Federal Supreme Court — in diffuse and concentrated control — automatically cease the future effects of res judicata in tax matters when the grounds were based on the constitutionality or unconstitutionality of the tax.
The plenary session of the Federal Supreme Court analyzed the issue in February when it considered that a definitive decision the so-called “res judicata” on taxes collected on an ongoing basis Phone Number Data loses its effects if the Court rules otherwise. The case returned to the Supreme Court's agenda on for the purpose of modulating the effects of the decision.
Initially the Court led by the vote of Minister Roberto Barroso determined the collection of past amounts respecting the five-year period. The companies however maintain that this thesis changes jurisprudence and legal certainty and ask that the amounts be considered due only from this year's decision and not from the decision. With the request for a view from Minister Dias Toffoli the trial will be suspended and the issue should return to the plenary next year to define the issue of modulation.
This year the Superior Court of Justice also provided important guidelines for taxpayers. In August the st Section of the Superior Court decided under the rite of repetitive special appeals Theme that the IR Income Tax and the CSLL Social Contribution on Net Profit apply to the monetary correction of financial investments since the aforementioned amounts have a legal and accounting nature of gross revenue forming part of Operating Profit.
The Supreme Court ended the year by clarifying an important question for taxpayers: from what date can the ICMS Difal be charged by the States? The answer was given at the end of November: by six votes to five the Supreme Court decided that the exaction could be charged from in compliance with the nineagesimal precedence. The decision went against the expectations of taxpayers who expected the charge to be valid from.