Post by account_disabled on Feb 27, 2024 10:50:24 GMT
Judicata in tax matters seemed to be approaching an end, however, on 22/11, minister Luiz Edson Fachin asked for prominence, so that the trial — which until then took place in a Virtual Plenary — will be restarted in a face-to-face format. It is up to the presidency to decide when the processes will return to the agenda, and there may even be a change in the positioning of votes. Furthermore, it is worth mentioning the future retirement of ministers Rosa Weber and Ricardo Lewandowski in 2023, who voted in favor of the automatic breaking of decisions in the face of a new decision by the STF that considers the collection of a certain constitutional tax. So everything can change.
Faced with this scenario of uncertainty, only one thing is certain: the preservation of res judicata in the period prior to the decision of the Federal Supreme Court. Therefore, even though the ministers maintain their tendency to mitigate res judicata in tax matters, thus removing the need to file a rescission action to overturn the previous decision to the contrary, it seems that legal Chinese Europe Phone Number List certainty remains unshaken as to past effects. With the resumption of the trial of Topics 881 and 885 in person, it is worth paying attention to the debate regarding the moment in which the decisions of the Federal Supreme Court will take effect. From when can the charge be made? Is it necessary to observe the anteriority? Among other questions that need answers.
After all, the game only ends when it ends.The res judicata, for example, reformed the ruling of the TRF of the 3rd Region (SP and MS). "With the STJ's decision, it is expected that companies will be able to have more legal certainty in applying the understanding and even pass on these savings to lease contracts." Accounting concept In the lawyer's opinion, the ideal would be a definitive statement from the Attorney General's Office of the National Treasury or even the Federal Revenue Service in order to recognize the understanding reached by the STJ and, thus, avoid new legal actions on the subject, since the Laws created to date have not been able to prevent judicialization. The Federal Revenue itself issued a normative instruction to establish that, when the PIS and Cofins calculation basis is defined, leasing companies can deduct from gross operating revenue what is collected from the sale of assets classified as fixed assets.
Faced with this scenario of uncertainty, only one thing is certain: the preservation of res judicata in the period prior to the decision of the Federal Supreme Court. Therefore, even though the ministers maintain their tendency to mitigate res judicata in tax matters, thus removing the need to file a rescission action to overturn the previous decision to the contrary, it seems that legal Chinese Europe Phone Number List certainty remains unshaken as to past effects. With the resumption of the trial of Topics 881 and 885 in person, it is worth paying attention to the debate regarding the moment in which the decisions of the Federal Supreme Court will take effect. From when can the charge be made? Is it necessary to observe the anteriority? Among other questions that need answers.
After all, the game only ends when it ends.The res judicata, for example, reformed the ruling of the TRF of the 3rd Region (SP and MS). "With the STJ's decision, it is expected that companies will be able to have more legal certainty in applying the understanding and even pass on these savings to lease contracts." Accounting concept In the lawyer's opinion, the ideal would be a definitive statement from the Attorney General's Office of the National Treasury or even the Federal Revenue Service in order to recognize the understanding reached by the STJ and, thus, avoid new legal actions on the subject, since the Laws created to date have not been able to prevent judicialization. The Federal Revenue itself issued a normative instruction to establish that, when the PIS and Cofins calculation basis is defined, leasing companies can deduct from gross operating revenue what is collected from the sale of assets classified as fixed assets.