STF and the correct recognition of the unconstitutionality of the penalty imposed on non-homologated tax offsets

Last Friday marked the end of an old dispute with the Taxpayers  being granted their claim: the Plenary of the Federal Supreme Court – STF, upon hearing Special Appeal (RE) No. 796,939 and Action for Declaration of Unconstitutionality (ADIn) No. 4,905, ruled that the imposition of a fine on  a single tax offset  not ratified by the RFB is unconstitutional.
By: Ana Flavia Cunha and Lucas Querido

Article published by Migalhas.

Click here to read the full article:  https://www.migalhas.com.br/depeso/383600/stf-e-o-reconhecimento-da-multa-por-compensacao-nao-homologada

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