The STF allows review of the final tax ruling
Photo: Marcello Casal Jr./Agência Brasil
At this Wednesday’s (8) session, by 6 votes to 5, the HTF decided that a tax decision that has already become final, that is, when there is no longer an appeal, loses its effect, if, later on, the decision of the Supreme Court is reversed. direction.
The majority of the court held that in these cases, the change in mutual understanding takes effect automatically. In practice, the Federal Revenue can begin to collect taxes that have not been collected for years due to other court decisions.
“The court analyzed the so-called “judgment limits in tax cases”. The decision has general implications, which means that it must be followed by courts across the country.”writes O Globo.
This Wednesday, the STF analyzed the specific cases of Braskem and Têxtil Bezerra de Menezes, which won in court the right not to pay CSLL (social contribution on net income) since the 1990s.
In 2007, however, the Supreme Court declared the constitutionality of the law that created the CSLL. According to today’s decision, the two companies must pay the contribution again, including the entire period in which it was not collected.
More news
