Recently, the Federal Supreme Court (STF) concluded the judgment of Theme 736 of General Repercussion, through which it declared the unconstitutionality of the isolated fine applied when the approval of tax compensation was denied.
The reasoning accepted by the Court was based on the legitimate exercise of the taxpayer’s right to petition, in the case analyzed, consisting of making a request for compensation.
Without a doubt, this is an important victory for taxpayers, as they will no longer be subject to such a penalty when they make a request for compensation to enable the use of valid credits eligible for compensation.
It is important to remember that non-approved compensation, as well as reimbursement requests, considered to be in bad faith, continue to be subject to the application of the penalties provided for in art. 44 of Law No. 9,430/1996.
