2023-06-13 00:00:05
The casting vote, instituted by article 112 of the National Tax Code (CTN), is a mechanism used in CARF judgments to decide cases of tie. Prior to the issue of Provisional Measure No. 1160/2023, this tie-breaking vote was applied in favor of taxpayers, that is, in the event of a tie, the decision was in favor of the taxpayer’s interest.
However, the provisional measure promoted a significant change by establishing the casting vote in favor of the National Treasury in tie situations. This alteration generated controversy and heated debates, since the change disadvantaged taxpayers and placed the decision-making balance in an unbalanced way.
The end of the Provisional Measure and the return of the pro-taxpayer tie-breaking vote
With the expiration of Provisional Measure No. 1160/2023, the casting vote in favor of the National Treasury in CARF judgments is no longer applied. This repeal is great news for taxpayers as it restores balance in tax decisions, ensuring that taxpayers’ interests are properly considered.
The return of the pro-taxpayer tie-breaking vote brings greater legal certainty and justice to CARF trials. Now, in the event of a tie, the decision will be favorable to the taxpayer, respecting the principle of full defense and due process of law.
The positive impact for taxpayers and the need to monitor legislative changes
The expiration of Provisional Measure No. 1160/2023 is a victory for Brazilian taxpayers. This revocation restores equal conditions between the National Treasury and taxpayers in CARF judgments, strengthening the principle of impartiality and fiscal justice.
However, it is important to highlight that tax legislation is constantly evolving and that changes may occur at any time. Taxpayers must be aware of legislative changes, closely following decisions and keeping up-to-date to ensure the full exercise of their rights.
A new outlook for CARF judgments in favor of taxpayers
With the expiration of Provisional Measure No. 1160/2023, the casting vote in favor of the National Treasury in the CARF judgments is revoked, restoring the pro-taxpayer tie-breaking vote. This change represents a victory for Brazilian taxpayers, bringing greater balance and fairness to tax judgments.
It is essential that taxpayers are aware of legislative changes and closely monitor decisions that impact their tax rights and obligations. The search for specialized guidance is essential to ensure the full exercise of rights and the defense of taxpayers’ interests in relation to tax issues. Transparency, ethics and up-to-date knowledge of the laws are essential for a balanced relationship between the National Treasury and taxpayers within the scope of the CARF.
Source: Tribute Due
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