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STJ ruling maintains the collection of nearly R $ 512 million in federal taxes

PGFN

Session in the 2nd Class dismissed the taxpayer's special appeals against tax foreclosure due to improper deduction of expenses from the IRPJ and CSLL tax base

It was held last Tuesday (9/17), in the 2nd Panel of the Superior Court of Justice - STJ, session for judgment of two special appeals (1,644,556 / SP and 1,582,681 / SP) proposed by taxpayer in the face of judgments on appeal (Tax Appeals No. 2005.61.05.001862-0 and MS No. 2003.61.05.005656-8), both from the Federal Regional Court of the 3rd Region - TRF3 and joined because of the connection.

In these appeals, the taxpayer objected to the tax assessment notices of the fact that he had deducted, from the calculation basis of the Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL), amounts related to the actuarial technical deficit of a supplementary pension plan. pensions of their employees. This deduction was disallowed by the tax inspection, as there was no expenditure in the base year to justify it.

The trial, which was concluded at the Supreme Court with a victorious decision in favor of the Union, began last May, when the attorney general of the National Treasury, José Levi Mello do Amaral Júnior, and the attorney of the National Treasury of the Follow-up Center. Special - NAE / CASTJ, Marcelo Kosminsky, divided the regimental time in the gallery to present the arguments in defense of the Union, by oral argument.

At that time, following the presentation of the arguments and the vote in favor of the Union by the rapporteur, Minister Francisco Falcão, the trial was suspended due to the request for views by Minister Herman Benjamin.

Following Minister Herman Benjamin's analysis of the case, the merits judgment resumed earlier this week and resulted in a unanimous victory by the National Treasury next to the second STJ Panel.

The victorious cause involves a subject whose economic repercussion for the Union is of the order of almost R $ 512 million.