Highlights of the week
The 2nd Panel of the Federal Supreme Court (STF) recognized the unconstitutionality of the increase in the Utilization Rate of the Integrated Foreign Trade System (Siscomex) brought about by Ministry of Finance Ordinance No. 257/11. With this understanding, the court upheld the right of the taxpayer to collect the fee based on the amounts in force prior to the issuance of the ordinance. The decision was reached in the judgment of Extraordinary Appeal (RE) No. 1095001.
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On October 18, the Federal Regional Court of the 1st Circuit submitted for judgment the Incident to Resolve Repetitive Demands which litigates the possibility that tax auditors participating in decisions by the CARF (Administrative Council of Tax Appeals) receive the productivity bonus established by Provisional Presidential Decree No. 765/16.
Provisional Presidential Decree (MP) No. 794, of August 9, 2017, revoked Provisional Presidential Decrees Nos. 772, 773, and 774, all of March of this year. The latter dealt with, among other issues, the repeal of paragraph 21 of article 8 of Law No. 10,865/2004, which required the collection of an additional 1% on Cofins (Contribution to Social Security Financing) to import certain products, such as articles of clothing, aeronautical goods, medicines, among others.
The First Panel of the Superior Court of Justice – STJ will analyze whether the successive payment of tax installments under an amnesty program implies discharge of debt and should lead to a proportional reduction of the collateral offered by the taxpayer.
