Under the presidency of Justice Luiz Fux, sworn in on 9/10/2020, the Supreme Court (STF) released the Full Bench Trial Schedule, which will be held by videoconference between September and December 2020.
The list includes important tax matters, as listed below:
October
- RE 851.108 (Theme 825 of General
Repercussion):
The STF will analyze, on October, 23,2020, the constitutionality of
the charge of tax on causa mortis transmission and donations
(-ITCMD-) by the States, in the cases in which the deceased had his
inventory processed or had assets abroad, as well as when the
deceased or donor is resident or domiciled abroad. The discussion
refer to the necessity or not of a federal Complementary Law to
provide for such taxation, which has never been enacted.
- ADI 1.945/MT and ADI 5.659/MG:
On October, 28, 2020, the STF will analyze the constitutionality of
state legislation of Mato Grosso and Minas Gerais, regarding the
levy of ICMS on transactions involving software. The Court should
analyze whether such transactions are subject to the municipal tax
on service (ISS), and, if not, whether a federal complementary law
is required to allows States to charge the ICMS in those
situations.
- RE 955.227 (theme 885 of General
Repercussion):
Docketed for October, 28, 2020, the STF will analyze Theme 885 of
General Repercussion, which deals with the issue of whether
decisions of the STF in individual proceedings automatically modify
previous decisions to the contrary granted in previous individual
proceedings.
- RE 659.412 (theme 684 of General
Repercussion):
The STF will analyze, on October, 28, 2020, the constitutionality
of the collection of contributions to PIS and COFINS on revenues
related to the lease of movable assets.
- ADI 5.881/DF, ADI 5.886/DF, ADI 5.890/DF, ADI 5.925/DF,
ADI 5931/DF, ADI 5.932/DF:
The STF will analyze on October, 29,2020, the constitutionality of
Federal Law nº 10.522 / 2002, which provides for the
possibility of administrative lien on assets through the annotation
of the existence of tax debts before the registries, preventing the
sale of the assets. It is argued that such provision would violate
the principles of due process, full defense, that both parties
should be heard, as well as the right to free commercial enterprise
and right to property.
- ADI 5.469/DF:
The STF will analyze, on October, 29,2020, the constitutionality of
Clauses 1, 2, 3, 6 and 9, of ICMS (State VAT) Agreement 93/2015
(CONFAZ), which establishes the procedures to be observed by the
Taxpayer in sales to final consumers who are not ICMS taxpayers,
when located in another State. The discussion refers to the
possibility of the CONFAZ regulating the taxable events and
calculation basis of the ICMS in such situations, without a
previous complementary law on the matter.
- RE 611.510 (theme 328 of General Repercussion):
Docketed for October, 29, 2020, the STF will analyze, in general
repercussion, the constitutionality of the levy of IOF (Financial
Transactions Tax) in short-term financial investments made by
immune entities (political parties, unions, and non-profit
education and social assistance institutions).
December
- ADI 4.905/DF:
The STF will analyze, on December, 10, 2020, the
constitutionality of the fine provided for in the federal
legislation (art. 74, §§ 15 and 17, of Law nº 9.430
/ 1996) for the cases of rejection of requests for reimbursement
and of non-approval of claims for the offset of federal tax
credits.
- RE 605.506 (theme 303 of General
Repercussion):
On December, 10, 2020, the STF will decide on the
constitutionality of the inclusion of IPI into the calculation
basis of the PIS and COFINS, required and collected by vehicle
manufacturers under the tax substitution regime.
- RE 104.313 (theme 939 of General
Repercussion):
Docketed for December, 10, 2020, the STF will
analyze the theme of general repercussion nº 939, which deals
with the possibility of reducing and increasing PIS and COFINS
rates by infra-legal regulation, under the terms of Art. 27,
§2º, of Law No. 10,865/04.
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.