Post by account_disabled on Mar 4, 2024 16:35:19 GMT 8
The law contains no useless words" is more than a legal buzzword. It represents, in truth, a true basic principle of legal hermeneutics. However, will semantics be able to override legal logic and many other principles that support our legal system? The answer to this question would certainly be capable of resolving a true legal crossroads in which taxpayers find themselves with tax credits to be refunded by the tax authorities and, at the same time, debts that are guaranteed and are under legal discussion. This is because, based on the argument above, the Superior Courts established a position in the sense that, at the federal level, only debt with suspended enforceability could be excluded from the ex officio compensation intended by the Federal Revenue Service.
For the STJ [2] , the legality of ex officio compensation procedures is admitted, as long as the tax credits to which the compensation was attributed do not have their enforceability suspended due to entry into any installment program, or other form of suspension of the enforceability provided for in article 151 of the CTN, noting that the seizure is not a form of suspension of the enforceability of the tax credit. In other words, only the suspensive causes of the tax EL Salvador Mobile Number List credit being enforceable, exhaustively listed in article 151 of the CTN, namely: moratorium; deposit of the full amount of the tax debt; complaints and administrative appeals; granting of an injunction in a writ of mandamus; granting of an injunction or advance relief in other types of legal action; and installments, prevent the practice of collection acts by the Tax Authorities.
Those debts that, even though they are fully guaranteed in the context of tax enforcement, and defended through enforcement embargoes received with suspensive effects, would therefore not be capable of preventing ex officio compensation. In the analysis of REsp 1.213.082/PR (Leading case), Minister Mauro Campbelll stated that " enforceability was not waived for tax credits, which must always be certain, liquid and enforceable to participate in compensation" and highlighted the following : "The National Tax Code Law No. says that the law may authorize the offset of tax credits with liquid and certain credits, due or falling due, of the taxpayer. In litteris: Article 170. The law may, under the conditions and under the guarantees that it stipulates, or whose stipulation in each case attributes to the administrative authority, authorize the offset of tax credits with liquid and certain credits, due or falling due, of the taxpayer against the public TreasurySee Decree NoSole paragraph.
For the STJ [2] , the legality of ex officio compensation procedures is admitted, as long as the tax credits to which the compensation was attributed do not have their enforceability suspended due to entry into any installment program, or other form of suspension of the enforceability provided for in article 151 of the CTN, noting that the seizure is not a form of suspension of the enforceability of the tax credit. In other words, only the suspensive causes of the tax EL Salvador Mobile Number List credit being enforceable, exhaustively listed in article 151 of the CTN, namely: moratorium; deposit of the full amount of the tax debt; complaints and administrative appeals; granting of an injunction in a writ of mandamus; granting of an injunction or advance relief in other types of legal action; and installments, prevent the practice of collection acts by the Tax Authorities.
Those debts that, even though they are fully guaranteed in the context of tax enforcement, and defended through enforcement embargoes received with suspensive effects, would therefore not be capable of preventing ex officio compensation. In the analysis of REsp 1.213.082/PR (Leading case), Minister Mauro Campbelll stated that " enforceability was not waived for tax credits, which must always be certain, liquid and enforceable to participate in compensation" and highlighted the following : "The National Tax Code Law No. says that the law may authorize the offset of tax credits with liquid and certain credits, due or falling due, of the taxpayer. In litteris: Article 170. The law may, under the conditions and under the guarantees that it stipulates, or whose stipulation in each case attributes to the administrative authority, authorize the offset of tax credits with liquid and certain credits, due or falling due, of the taxpayer against the public TreasurySee Decree NoSole paragraph.