Souza, Schneider, Pugliese e Sztokfisz Advogados
Brazil:
Board Of Tax Appeals Repealed Procedural Rules That Suspends Trials
27 November 2013
Souza, Schneider, Pugliese e Sztokfisz Advogados
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The Official Gazette of 11.20.2013 ran the Ordinance of the
Ministry of Finance no. 545 of November 18, 2013, which repealed
paragraphs 1 and 2 of Article 62-A of the Bylaws of the Board of
Tax Appeals (CARF).
In this sense, there is no more provisions predicting suspension
of judgment of the administrative processes underway in CARF, while
the Supreme Court ("STF") did not complete the assessment
of process with constitutional matters that impact the decision of
CARF, in view of the systematic of the General Repercussion
(Article 543-B of the Legal Procedure Code – CPC).
This means, in practical terms, that the administrative cases
suspended in CARF based in this repealed rules, cases waiting for
the final pronouncement of the Supreme Court, under Article 543-B,
CPC, will continue in 2014.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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