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31/01/23

FEDERAL SUPREME COURT TAX AGENDA FOR THE FIRST HALF OF 2023

On January 26, 2023, Justice Rosa Weber, President of the Federal Supreme Court, announced the calendar and the cases scheduled for trial in the Court Sessions that will occur in the first half of 2023, between February 1 and June 30. In tax matters, relevant cases were scheduled for trial, which are the following:

  • 02/01 – RE 955227 (Topic 885) e RE 949297 (Topic 881)
    Possibility of the automatic break of decisions on tax relations of continued treatment and already res judicata when the Supreme Federal Court subsequently takes a contrary position.
  • 02/02 – RE 700962 (Topic 651)
    Constitutionality of the contribution to the Fund for Assistance to Rural Workers (Funrural) owed by rural producers as legal entities
  • 03/23 – ADI 4395
    Constitutionality of the charge of social security contribution on gross revenue, replacing the payroll, for the individual rural producer
  • 04/12 – ADIs 7066, 7070 e 7078
    Analysis of the constitutionality of Complementary Law nº 190/2022, issued to regulate the collection of the Differential Rate of the Tax on the Circulation of Goods and Services (Difal/ICMS) between States as to the need for observance of the principles of nonagesimal and annual anteriorities for production of its effects.
  • 04/20 – ADI 5090
    Constitutionality of the use of the Reference Rate (TR) for the monetary adjustment of the FGTS tied accounts.

Please be advised that any changes to the trial schedule may be made by subsequent determination of the Court.

Finally, considering the modulation of effects that the Court has adopted in its decisions (the effects of the decision are produced in the moment that are arbitrarily set by the Court), it is recommended that any interests be judicially questioned before the beginning of the judgment, in order to avoid any impairment of the right.

By Anderson Stefani and Gabriel Rhee.

The staff at Nasser Sociedade de Advogados is available for assistance and questions.

Professionals

Anderson Stefani 

Partner

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Gabriel Rhee

Associate

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