“Although it happened with a municipality in Minas Gerais, the calculation base for the FPM is nationwide”, said the lawyer.
As reported by Blog do Magno, the municipality of Nazareno-MG obtained judicial protection so that, as of this month, it can receive amounts from the Municipalities Participation Fund (FPM) with the additions, which are due to the inclusion of amounts arising from of tax offsets of companies, in addition to fines and interest on installments of IPI and IR that the Brazilian Revenue Service receives, related to these taxes.
According to lawyer Bruno Monteiro, this is not the decision that suspended the new IBGE census, harming several municipalities, but because the Union failed to consider several revenue codes within the net collection of IPI and IR, which generate the base of calculation for FPM transfers.
The action was sponsored by his firm Monteiro e Monteiro Advogados Associados, headquartered in Pernambuco. As he explained, the injunction determines that the Union will include everything that is owed in the FPM calculation base, and transfer greater amounts to the municipality of Minas Gerais. On the merits, Nazareno still demands the recovery of the accumulated amount of FPM that was not transferred in the last five years.
“Although it happened to a municipality in Minas Gerais, the calculation base for the FPM is nationwide. Translating: a defect in the calculation base directly and globally affects all Brazilian municipalities, which are also suffering the same losses”, said Bruno Monteiro.