The Supreme Court, Under The New Presidency, Publishes Its Trial Docket Until December 2020

• Published date: 13 November 2020
• Subject Matter: Finance and Banking, Litigation, Mediation & Arbitration, Tax, Financial Services, Trials & Appeals & Compensation, Sales Taxes: VAT, GST
• Law Firm: Koury Lopes Advogados
• Author: Koury Lopes Advogados

Under the presidency of Justice Luiz Fux, sworn in on 9/10/2020, the Supreme Court (STF) released the Full Bench Trial Schedule, which will be held by videoconference between September and December 2020.

The list includes important tax matters, as listed below:

October
- RE 851.108 (Theme 825 of General Repercussion):
The STF will analyze, on October, 23,2020, the constitutionality of the charge of tax on causa mortis transmission and donations (-ITCMD-) by the States, in the cases in which the deceased had his inventory processed or had assets abroad, as well as when the deceased or donor is resident or domiciled abroad. The discussion refer to the necessity or not of a federal Complementary Law to provide for such taxation, which has never been enacted.

- ADI 1.945/MT and ADI 5.659/MG:
On October, 28, 2020, the STF will analyze the constitutionality of state legislation of Mato Grosso and Minas Gerais, regarding the levy of ICMS on transactions involving software. The Court should analyze whether such transactions are subject to the municipal tax on service (ISS), and, if not, whether a federal complementary law is required to allows States to charge the ICMS in those situations.

- RE 955.227 (theme 885 of General Repercussion):
Docketed for October, 28, 2020, the STF will analyze Theme 885 of General Repercussion, which deals with the issue of whether decisions of the STF in individual proceedings automatically modify previous decisions to the contrary granted in previous individual proceedings.

- RE 659.412 (theme 684 of General Repercussion):
The STF will analyze, on October, 28, 2020, the constitutionality of the collection of contributions to PIS and COFINS on revenues related to the lease of movable assets.

- ADI 5.881/DF, ADI 5.886/DF, ADI 5.890/DF, ADI 5.925/DF, ADI 5931/DF, ADI 5.932/DF:
The STF will analyze on October, 29,2020, the constitutionality of Federal Law n' 10.522 / 2002, which provides for the possibility of administrative lien on assets through the annotation of the existence of tax debts before the registries, preventing the sale of the assets. It is argued that such provision would violate the principles of due process, full defense, that both parties should be heard, as well as the right to free commercial enterprise and right to property.

- ADI 5.469/DF:
The STF will analyze, on October, 29,2020, the constitutionality of Clauses 1, 2, 3, 6...