Full Session Of The Superior Chamber Of Tax Appeals - Approval Of Precedents

On Monday, Dec. 10, 2012, a special Full Session of the Superior Chamber of Tax Appeals (CSRF) was held exclusively for the analysis of proposals of precedents for the consolidation of its case laws.

The Chamber heard proposals limited to the jurisdiction of each panel of the Superior Chamber1, as well as general precedents, extending to all bodies of the Administrative Council of Tax Appeals.

The approval of a precedent requires the approval of its summary by at least 2/3 of the members of the respective full board.

This is the full version of the summaries, approved yesterday by each full board:

I - NEW PRECEDENTS APPROVED BY THE FULL SESSION OF THE CSRF:

(i) All those listed as having tax liability in the assessment are legitimate parties to object to and appeal the requirement of tax credits and the respective binding liability;

(ii) Upon the characterization of the occurrence of willful intent, fraud, or simulation, the initial term for the start of the limitation period will be governed by article 173, item I, of the National Tax Code (CTN);

(iii) Error in filling in the income tax statement adjustments caused by incorrect information provided by the paying source does not authorize the assessment of an ex-officio fine;

(iv) Article 14 of Law no. 11,488, of 2007, is applied retroactively, which repealed the single ex-officio fine due to the failure to add the late payment fine to the late payment of the tax, which was provided for previously by article 44, § 1, II, of Law no. 9,430/96;

(v) The recovery of the tax debtor's voluntary admission due to the tax authorities' inactivity for a period superior to sixty days is applied retroactively, reaching the acts practiced by the tax debtor within such period;

(vi) In the determination of the amounts to be assessed on an ex-officio basis for each tax, after the exclusion of the Simples, any collections of the same nature made under this system are to be deducted, subject to the percentages under the law on the amount paid in a unified form;

(vii) The possibility of an administrative proceeding of the Executive Declaratory Act (ADE) excluding the Simples does not prevent the exofficio assessment of the tax credits due on account of the exclusion.

II - NEW PRECEDENTS APPROVED BY THE 1st PANEL OF THE CSRF - PROPOSALS OF NEW PRECEDENTS SUBMITTED TO THE 1st PANEL OF THE CSRF:

(i) The setting of the initial term for the start of the limitation period, in the event of an assessment on profits...