This next week, the Federal Supreme Court (STF) puts the judgment of an order on a termination action that may impact the validity of similar actions filed by the Union against taxpayers in the so -called “thesis of the century”. It is the last hope for citizens to be able to reverse the thesis, already tried by the STF and the Superior Court of Justice (STJ) favorably.
What will be analyzed is the constitutionality of the expression “whose deadline will be counted from the final judgment of the decision issued by the Federal Supreme Court”, which is in paragraph 8 of article 535 of the Code of Civil Procedure (CPC). The effects can be modulated, so that unconstitutionality is only worth the proposed rescission actions after this trial, as reported by the Valor Econômico newspaper.
About 1,100 cases were filed by the Attorney General of the National Treasury (PGFN), and 78% of the shares were filed by taxpayers after the merits trial. The trial began in February with oral support.
According to the Supreme Court, were admitted as amicus curiae the National Confederation of Transportation, the State of Acre, the State of Alagoas, the State of Amapá, the State of Amazonas, the State of Bahia, the State of Ceará, the State of Goiás, the State of Maranhão, the State of Mato Grosso do Sul, the State of Para, the State of Paraíba, the State of Paraíba Paraná, the State of Pernambuco, the State of Rio de Janeiro, the State of Rio Grande do Sul, the State of Rondônia, the State of Roraima, the State of Santa Catarina, the State of São Paulo, the State of Sergipe and the State of Tocantins.
Case history
It was known as the “thesis of the century” the decision of the Supreme that excluded the Tax on Circulation of Goods and Services (ICMS) from the PIS/COFINS base.
In 2021, the Supreme decided that the exclusion of ICMS from the PIS/Cofins base is only valid from March 2017, the date of the decision of merit. However, between 2017 and the modulation of effects in 2021, hundreds of companies obtained favorable decisions in court to oblige the Union to return taxes from previous periods.
Since then, PGFN has filed about 700 severance pay against companies that claim to be entitled to at least R $ 1 million in credits. That is, in the most conservative estimate, are $ 700 million in dispute. In all, the Union has returned more than R $ 300 billion to comply with the Supreme’s decision.
