Post by xyz3800 on Feb 28, 2024 10:50:58 GMT
On February 27, the Ministry of Economy published an ordinance to regulate the validation of ICMS tax benefits granted without authorization from Confaz. The ordinance creates procedures for analyzing representations against ICMS discounts considered unconstitutional. Disclosure/internet Federal government regulates administrative proceedings against states that give ICMS discounts to companies without authorization from Confaz Reproduction The new rule refers to Complementary Law 160/2017, enacted by Congress to end the so-called fiscal war, declared unconstitutional by the Federal Supreme Court. According to the new rule, representations against incentives considered unconstitutional will be analyzed by the body. Fiscal war was the name given to the dispute between states to host companies and generate jobs in their territories.
The main measure for this was to give ICMS discounts to companies. But the STF declared the granting of tax benefits by states without authorization from Confaz to be unconstitutional — the court is discussing the possibility of a binding summary on the matter. Representations According to the new rule, if all deadlines are met, the result of an administrative process must be Exit Mobile Number List disclosed within six months. ICMS discounts granted outside the rules of Complementary Law 24/75, which requires benefits to be approved by agreements between states — in this case, Confaz, may be subject to representation. The Attorney General of the National Treasury will have 15 days to issue an opinion stating whether there is evidence for the admission of representation.
Afterwards, the Confaz Secretariat must forward the process and opinion to the office of the Minister of Economy, who will archive or admit the representation. If admitted, the process returns to the Confaz Secretariat and the state will have 30 days to respond. The case will then return to the PGFN for analysis of the allegations and the issuance, within 30 days, of a new conclusive opinion on the existence of an infraction. Only then will the minister give his decision. Among the sanctions foreseen are the suspension of transfers of funds from the Union, a ban on taking out guarantees and even a ban on taking out new loans. Same sanctions Tax expert Igor Mauler Santiago believes that the ordinance is welcome. “However, we can only hope that the Judiciary will treat the offending entities with the same severity that they have dedicated to taxpayers”, he says.
The main measure for this was to give ICMS discounts to companies. But the STF declared the granting of tax benefits by states without authorization from Confaz to be unconstitutional — the court is discussing the possibility of a binding summary on the matter. Representations According to the new rule, if all deadlines are met, the result of an administrative process must be Exit Mobile Number List disclosed within six months. ICMS discounts granted outside the rules of Complementary Law 24/75, which requires benefits to be approved by agreements between states — in this case, Confaz, may be subject to representation. The Attorney General of the National Treasury will have 15 days to issue an opinion stating whether there is evidence for the admission of representation.
Afterwards, the Confaz Secretariat must forward the process and opinion to the office of the Minister of Economy, who will archive or admit the representation. If admitted, the process returns to the Confaz Secretariat and the state will have 30 days to respond. The case will then return to the PGFN for analysis of the allegations and the issuance, within 30 days, of a new conclusive opinion on the existence of an infraction. Only then will the minister give his decision. Among the sanctions foreseen are the suspension of transfers of funds from the Union, a ban on taking out guarantees and even a ban on taking out new loans. Same sanctions Tax expert Igor Mauler Santiago believes that the ordinance is welcome. “However, we can only hope that the Judiciary will treat the offending entities with the same severity that they have dedicated to taxpayers”, he says.