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messi22
Dołączył: 09 Mar 2024
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Wysłany:
Sob Mar 09, 2024 11:22 |
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The Attorney General's Office of the National Treasury published, this Wednesday (3/10), an explanatory note accepting the understanding of the Superior Court of Justice that, in February this year, declared illegal the two normative instructions of the Federal Revenue of Brazil (RFB) on the concept of inputs for PIS and Cofins credit. At the time, the STJ understood that, by restricting the concept of input, the Tax Authorities ended up violating the principle of non-cumulativeness. The appeal was classified as repetitive, which means that the thesis must be applied to all ongoing processes on the matter.
According to the "fiscal risks" report sent by the Iran Telegram Number Data Revenue to the Ministry of Planning to prepare the 2017 Budget Guidelines Law, the decision will have an impact of R$50 billion on the Union's coffers . The note stated that its objective was to formalize the PGFN's guidance regarding the exemption from objections and appeals in legal proceedings that deal with the matter judged in an unfavorable sense to the Union, as well as to delimit the extension and scope of the judgment, enabling adequate compliance with the thesis by the Federal Revenue.
According to the note, both the National Treasury attorney and the tax auditor who work in the processes on the matter judged are obliged to adopt the concept of inputs defined by the STJ and the guidelines contained therein, but are not obliged to necessarily accept the framing of the questioned item as an input. However, according to the note, although the STJ ruled that the restrictive interpretation of the concept of input was illegal, it did not prohibit any and all regulations made at the administrative level. In the note, the PGFN noted that the STJ adopted the intermediate interpretation regarding the definition of input, considering that its concept must be assessed in light of the criteria of essentiality or relevance. |
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Sob Mar 09, 2024 11:22 |
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