Post by account_disabled on Feb 27, 2024 4:06:53 GMT -5
Favorable to the taxpayer, which was changed (see decision given in case no. thus giving rise to decisions contrary to the credit discount in the administrative court . In the new trial, the Superior Chamber again changes the understanding to recognize the right to credit. The importance of this favorable administrative precedent is evident, but the question that arises is: what is the legal certainty for taxpayers in relation to the issue within the scope of administrative litigation? And the answer is very simple: there is not yet, as historically what has been observed is instability in the decisions of the Administrative Court, including in relation to positions established in precedents of the Superior Chamber.
The result of this is that, depending on the date of judgment of the administrative proceeding, there are taxpayers supported by favorable decisions and others with unfavorable decisions in relation to the same topic. The change in the composition of the court could not be an acceptable justification for the repeated changes in understanding that have been occurring at the administrative Chinese Europe Phone Number List level. Carf is the administrative court competent to judge federal tax assessments, and as it is a technical and equal body, as it has the same number of judges/advisors representing the Treasury and taxpayers, it ends up directly guiding and influencing the planning and decision-making by taxpayers in relation to existing controversies regarding the interpretation and application of federal tax legislation.
The standardization of jurisprudence, even at the administrative level, should bring legal certainty and equal treatment to situations based on the same question of law and not the opposite, as has been the case. Therefore, in compliance with the principle of equality and legal certainty, what is expected is the maintenance and standardization of administrative jurisprudence in relation to the possibility of discounting PIS and Cofins contribution credits on freight expenses for finished products between establishments, with based on the criteria of essentiality and relevance, established by the STJ.f up to 120 days, counting from the present date, review the criteria for determining the loss of ICMS revenue; 10) The criteria established in Ordinance ME No. 7,889/22 will be reviewed to change the annual loss comparison basis to a monthly basis, so that the 5% trigger, provided for in art.
The result of this is that, depending on the date of judgment of the administrative proceeding, there are taxpayers supported by favorable decisions and others with unfavorable decisions in relation to the same topic. The change in the composition of the court could not be an acceptable justification for the repeated changes in understanding that have been occurring at the administrative Chinese Europe Phone Number List level. Carf is the administrative court competent to judge federal tax assessments, and as it is a technical and equal body, as it has the same number of judges/advisors representing the Treasury and taxpayers, it ends up directly guiding and influencing the planning and decision-making by taxpayers in relation to existing controversies regarding the interpretation and application of federal tax legislation.
The standardization of jurisprudence, even at the administrative level, should bring legal certainty and equal treatment to situations based on the same question of law and not the opposite, as has been the case. Therefore, in compliance with the principle of equality and legal certainty, what is expected is the maintenance and standardization of administrative jurisprudence in relation to the possibility of discounting PIS and Cofins contribution credits on freight expenses for finished products between establishments, with based on the criteria of essentiality and relevance, established by the STJ.f up to 120 days, counting from the present date, review the criteria for determining the loss of ICMS revenue; 10) The criteria established in Ordinance ME No. 7,889/22 will be reviewed to change the annual loss comparison basis to a monthly basis, so that the 5% trigger, provided for in art.