The CARF will meet on August 6th to analyze and vote on proposed new precedents. A total of 45 proposals on a wide range of topics will be analyzed, and the debate will be broadcast live by the court on its YouTube channel.
Some summary proposals, however, address still-controversial issues, such as the 10th and 16th, which emphasize that judicial deposits and offsets are not equivalent to payment for the purposes of applying the voluntary reporting principle. Interestingly, these proposals come shortly after favorable decisions on the matter were issued for taxpayers.
Provision 24 allows for the application of an isolated fine for failure to pay the monthly estimate, in conjunction with the ex officio fine after the enactment of Law No. 11,488/07. It is worth noting that CARF Precedent 105 prohibits this requirement; however, the argument is that this provision did not take into account fines imposed after the aforementioned law came into effect. It is very premature to summarize this issue, especially since there are favorable decisions in the Judiciary.
Finally, a summary proposal that seems valid to us is the 32nd, which finally allows monthly estimates of IRPJ and CSLL, settled through offsets pending analysis by the tax authorities, to be included in the negative balance for the period. This avoids the so-called cascade effect, which generates countless lawsuits on the subject due to the tax authorities’ delay in analyzing them or in adjudicating the defenses presented by taxpayers.
