Post by xyz3500 on Feb 22, 2024 1:05:29 GMT -6
The 1st Panel of the Superior Court of Justice began to judge this Thursday (17/10) the possibility of blocking the 30% in the use of tax losses in the event of extinction of the legal entity through incorporation. The trial was suspended following a request from Minister Gurgel de Faria. STJ STJ begins to analyze the possibility of blocking the 30% in the extinction of a STJ company The rapporteur, minister Napoleão Maia Nunes, voted for full knowledge and dismissal of the appeal by the Attorney General of the National Treasury, establishing a STJ guideline on the subject in the sense of the inapplicability of the 30% lock on tax losses/negative calculation bases in cases of extinction of the legal entity.
The minister also recalled the fact that the Administrative Council of Tax Appeals (Carf) judged this matter for almost a decade, making a distinction between such situations and, unexpectedly — in— changed its position, worsening the situation of the taxpayer, the which could not be retroactive to triggering events prior to the change of understanding, as in this case, for reasons of Israel Mobile Number List legal certainty. In the opinion of lawyer Daniel Corrêa Szelbracikowski , partner at Advocacia Dias de Souza, Minister Napoleão's vote is impeccable and accurately addresses all aspects of the controversy. "It is important not to confuse the constitutionality of the 30% lock recently judged by the STF for the situation of continuity of business activity with the hypothesis being judged by the STJ that deals with the full use of losses in the event of the extinction of the legal entity by that same legal entity in its final balance sheet.
The STF did not declare this 30% restriction constitutional in the event of the company's extinction", explained Szelbracikowski. In the Supreme Court In June, by a majority, the Federal Supreme Court, when dismissing an extraordinary appeal that questioned the application of the so-called 30% lock to deduct losses from the tax calculation base, understood that the 30% limit for use loss in the deduction of corporate income tax and CSLL is constitutional. The understanding of Minister Alexandre de Moraes prevailed, who opened the divergence and voted for the constitutionality of the 30% lock. He understood that the legislation does not violate any of the constitutional principles of the national tax system.
The minister also recalled the fact that the Administrative Council of Tax Appeals (Carf) judged this matter for almost a decade, making a distinction between such situations and, unexpectedly — in— changed its position, worsening the situation of the taxpayer, the which could not be retroactive to triggering events prior to the change of understanding, as in this case, for reasons of Israel Mobile Number List legal certainty. In the opinion of lawyer Daniel Corrêa Szelbracikowski , partner at Advocacia Dias de Souza, Minister Napoleão's vote is impeccable and accurately addresses all aspects of the controversy. "It is important not to confuse the constitutionality of the 30% lock recently judged by the STF for the situation of continuity of business activity with the hypothesis being judged by the STJ that deals with the full use of losses in the event of the extinction of the legal entity by that same legal entity in its final balance sheet.
The STF did not declare this 30% restriction constitutional in the event of the company's extinction", explained Szelbracikowski. In the Supreme Court In June, by a majority, the Federal Supreme Court, when dismissing an extraordinary appeal that questioned the application of the so-called 30% lock to deduct losses from the tax calculation base, understood that the 30% limit for use loss in the deduction of corporate income tax and CSLL is constitutional. The understanding of Minister Alexandre de Moraes prevailed, who opened the divergence and voted for the constitutionality of the 30% lock. He understood that the legislation does not violate any of the constitutional principles of the national tax system.