Law n. 13,988/2020, dated April 14, 2020, brought up rules for the tax transaction between the Federal Government and taxpayers but, in one of its final articles, extinguished the controversial casting vote within the scope of the Fiscal Appeals Administrative Council (CARF).
In the event of a tie in the trial, the vote of the chairman counsel – who, as a rule, is a representative of tax authorities – was worth two.
With the inclusion of the article 19-E in the Law n. 10,522/2002, in the event of a tie in the judgment of the administrative process for determining and requiring the tax credit, the casting vote is not applied, and the case is resolved favorably to the taxpayer.
The removal of the casting vote was the only modification at Law n. 10,522/2002. Therefore, the thesis, sometimes raised by the Federal Government, that the suppression of the casting vote would mean the possibility of it pleading the judicial revision of CARF decisions does not have legal support so far.
The teams of Fraga, Bekierman & Cristiano Advogados are available to answer any questions about the measures described above.