Initially, the casting vote in favor of the Federal Government was edited, by Provisional Measure MP 1,160, which lost effect on June 1st, returning to the pro-taxpayer tiebreaker at Carf.
After an agreement with the president of the Senate, it was decided to send it as a legislative proposal with constitutional urgency. Bill No. 2.384/23. which resumes with the casting vote in CARF, was approved by the Economic Affairs Committee (CAE) of the Senate.
on July 7, 2023 (Friday), the Substitutive Amendment to Bill No. 2,384/2023 was approved, with the purpose of determining a tie vote at the Administrative Council of Tax Appeals (CARF),
The proposed text of Bill No. 2,384/23 was partially approved, as follows main points:
- The maintenance of the tie breaking vote by the presiding Counselor of the Panel (Representative of the Tax Authorities) in the event of a tied judgment in CARF;
- The exclusion of fines and cancellation of tax representation for criminal purposes, in the event of a judgment in a tax administrative proceeding resolved in favor of the Public Treasury by a tie breaking vote;
- The application of a fine of 150% will only occur in cases of recidivism, and the qualified fine, was reduced to 100%;
- The need for Federal Revenue offices to observe the precedents and decisions issued by CARF
PL 2.384/23 will be forwarded to the Plenary for voting.