Post by account_disabled on Mar 6, 2024 4:09:11 GMT -5
The Federal Revenue Service of Brazil as a way of constraining and forcing the taxpayer to pay the tax credit which is still being discussed within the scope of the country's Judgment Offices and the Administrative Council of Tax Appeals listed the assets of the taxpayer based on the Normative Instruction SRF of December
However this Instruction was revoked and Normative Instruction RFB dated July is currently in force which states that the listing of assets and rights must be carried out whenever the sum of tax credits administered by the Federal Revenue Service of Brazil the responsibility of the taxpayer exceeds R$ million.
It is important to highlight that the change imposed by Normative BTC Number Data Instruction RFB is in line with Decree which changed the limit referred to in ยง of article of Law for the purposes of listing of goods.
By proceeding in this way the tax authorities flagrantly violate the provisions of Law of December which now has a debt limit of R$ million. Furthermore Normative Instruction RFB is applied to the case which restricts the immediate application of Law which could only be done through another Law in view of the Constitutional Principle of Legality provided for in section II of art. th of CF
It should be noted that Normative Instructions are complementary standards to Laws which are established within the limits of the Regulatory Power granted to the Public Administration with the purpose of regulating legal standards and regulatory acts do not have normative force to establish or extinguish rights or restrict the effectiveness of the Law under penalty of violating the principle of hierarchy of laws.
The majority jurisprudence of the Superior Court of Justice corroborates the stated understanding that it is not up to infralegal normative acts to establish restrictions on the exercise of rights conferred by Law. In this sense the following judgments: Special Appeal ; and Special Appeal.
However this Instruction was revoked and Normative Instruction RFB dated July is currently in force which states that the listing of assets and rights must be carried out whenever the sum of tax credits administered by the Federal Revenue Service of Brazil the responsibility of the taxpayer exceeds R$ million.
It is important to highlight that the change imposed by Normative BTC Number Data Instruction RFB is in line with Decree which changed the limit referred to in ยง of article of Law for the purposes of listing of goods.
By proceeding in this way the tax authorities flagrantly violate the provisions of Law of December which now has a debt limit of R$ million. Furthermore Normative Instruction RFB is applied to the case which restricts the immediate application of Law which could only be done through another Law in view of the Constitutional Principle of Legality provided for in section II of art. th of CF
It should be noted that Normative Instructions are complementary standards to Laws which are established within the limits of the Regulatory Power granted to the Public Administration with the purpose of regulating legal standards and regulatory acts do not have normative force to establish or extinguish rights or restrict the effectiveness of the Law under penalty of violating the principle of hierarchy of laws.
The majority jurisprudence of the Superior Court of Justice corroborates the stated understanding that it is not up to infralegal normative acts to establish restrictions on the exercise of rights conferred by Law. In this sense the following judgments: Special Appeal ; and Special Appeal.