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