Federal Supreme Court towards the end of res judicata in tax
Feb 27, 2024 7:33:05 GMT 1
Post by account_disabled on Feb 27, 2024 7:33:05 GMT 1
The end of the taxpayer's year is even more tense due to the judgment on Themes and of the General Repercussion, in which the Federal Supreme Court will define whether the change in the Court's tax jurisprudence implies the automatic breaking of the final and unappealable decision of individual decisions in in the opposite direction, which will have broad impacts on legal security and the way the Tax Authorities act towards taxpayers. The controversy is the subject of Extraordinary Appeals Nos.and whose judgment had been resumed in a Virtual Plenary in the session that took place between. In the current system, a final and unappealable decision in favor of the taxpayer establishing a form of taxation (or exemption from taxation) could only be annulled through a rescission action.
However, this situation may change. So far, the majority of ministers have expressed themselves in favor of the automatic breaking of decisions in Extraordinary Appeal No.Theme, which discusses whether a STF decision rendered in the context of concentrated and abstract control for example in the judgment of aautomatically ceases the effects of previous individual decisions that have become final. In short, it was understood that when the Chinese Europe Phone Number List decision has an erga omnes effect , reaching people beyond the parties to the process, a change in understanding is equivalent to a change in legislation. Therefore, the effects of the final and unappealable decision must be interrupted immediately, as soon as the new decision comes into force, given that we are faced with a hypothesis similar to that of the sentence that declares a tax undue, due to lack of legal support, and in The Public Authority then enacts a law granting this protection.
From the law onwards, the tax becomes due and the sentence no longer excludes its collection, because its basis (the lack of law) disappears. It is important to highlight that this judgment will affect ongoing business relationships, which concern the collection of a certain tax, as well as that it will have prospective effects, that is, the period of validity of the res judicata will be preserved. In Extraordinary Appeal No. Theme 885), in which there was not yet a majority formed, the debate is whether a decision in the diffuse control (extraordinary appeal, for example) automatically ceases the effects of previous decisions that have become final. And here lies the biggest problem. With the resumption of the aforementioned trial, the STF formed a score of 5×0 to define that the decision given under diffuse control will also automatically cease the effects of previous decisions with final and unappealable judgment that considered a tax to be constitutional or unconstitutional.
However, this situation may change. So far, the majority of ministers have expressed themselves in favor of the automatic breaking of decisions in Extraordinary Appeal No.Theme, which discusses whether a STF decision rendered in the context of concentrated and abstract control for example in the judgment of aautomatically ceases the effects of previous individual decisions that have become final. In short, it was understood that when the Chinese Europe Phone Number List decision has an erga omnes effect , reaching people beyond the parties to the process, a change in understanding is equivalent to a change in legislation. Therefore, the effects of the final and unappealable decision must be interrupted immediately, as soon as the new decision comes into force, given that we are faced with a hypothesis similar to that of the sentence that declares a tax undue, due to lack of legal support, and in The Public Authority then enacts a law granting this protection.
From the law onwards, the tax becomes due and the sentence no longer excludes its collection, because its basis (the lack of law) disappears. It is important to highlight that this judgment will affect ongoing business relationships, which concern the collection of a certain tax, as well as that it will have prospective effects, that is, the period of validity of the res judicata will be preserved. In Extraordinary Appeal No. Theme 885), in which there was not yet a majority formed, the debate is whether a decision in the diffuse control (extraordinary appeal, for example) automatically ceases the effects of previous decisions that have become final. And here lies the biggest problem. With the resumption of the aforementioned trial, the STF formed a score of 5×0 to define that the decision given under diffuse control will also automatically cease the effects of previous decisions with final and unappealable judgment that considered a tax to be constitutional or unconstitutional.