The Super Use of the Taxpayers Council

There is today finding that the Administrative Courts, especially the Taxpayers’ Council, are demanded to ” fix “the situation created by the oversight that often, instead of working in partnership with the good taxpayers paying taxes, act as executioner of business activity.

On the last day 7, was published in the Official Gazette, the Decree n. 3 of the Ministry of Finance, setting a new threshold, now of R$ 1.000.000,00, for the mandatory referral for review of the Board of Tax Appeals of decisions favorable to businesses and citizens, issued by the very classes of Revenue Judgment Federal (1st Administrative Instance).

That is, remains mandatory referral to the Board of Contributors in Brasilia of all processes that the Trial Panel, formed by specialized technical staff of the Internal Revenue Service has issued a favorable decision for companies and individuals, to cancel the collection of taxes and fines in total amounts exceeding R$ 1.000.000,00. So even if the defender of the State, provide no appeal against the decision. The submission to the Council’s review is mandatory.

In a country that lacks sufficient staff to handle the demand of judicial activity and, say, stop court, this exercised by the Administrative Court, and a process at the administrative level takes four to five years to reach the end, it seems preciousness unnecessary the obligation to take the highest administrative court, the cases decided in the first instance whose decision was not submitted feature, not even by the interested party, which is the Federal Government.

This is another country’s management aspect, full of rules, does not prioritize priorities and focus on bureaucracy as a means of control of business activity.

Of course, the issue of Administrative Rule n. 3 of the Ministry of Finance is good news, since, so far, in cases involving charges less than R$ 1.000.000,00, but greater than R$ 500.000,00 were automatically sent to the Board of Tax Appeals.

So it was reduced the number of referred cases. However, considering the trial of approximately 12.000 cases each year, the Board of Tax Appeals (2005 data), the relief could have been greater if they had simply been dispensed automatic remittances to the Board in the absence of the Union appeal so that processes controversy whose remains have been prioritized towards those processes that already have decision in which the parties have been accommodated.
Sandra Kauffman Zolnerkevic
Partner Del Manto, Kauffman & amp; Menezes – Law Firm

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