Law No. 13,988/20 extinguishes the casting vote in CARF


After lengthy discussions in Congress, the casting vote in CARF was extinguished today, April 14, 2020, with the publication of Law No. 13.988/20, which, among other measures, added article 19-E to Law No. 10,522/02 to establish that, in cases of tied trials, the dispute must be resolved in a favorable way to taxpayers.

Until then, tied cases were decided through the casting vote of the Presidents of the respective collegiate bodies, who, as a rule, were representatives of the National Treasury. In practice, the mechanism resulted in the maintenance of most of the tax assessments in CARF.

The rule is already in effect and should be immediately applied to all CARF trials.

Share on Social Media
Trench Rossi Watanabe
São Paulo
Rua Arq. Olavo Redig de Campos, 105
31º andar - Edifício EZ Towers
Torre A | O4711-904
São Paulo - SP - Brasil

Rio de Janeiro
Rua Lauro Muller, 116 - Conj. 2802
Ed. Rio Sul Center | 22290-906
Rio de Janeiro - RJ - Brasil

Saf/s Quadra 02 - Lote 04 - Sala 203
Ed. Comercial Via Esplanada | 70070-600
Brasília - Distrito Federal - Brasil

Porto alegre
Av. Soledade, 550
Cj. 403 e 404 | 90470-340
Porto Alegre - RS - Brasil

Ícone do Instagram
Ícone do Podcast
Ícone do Facebook
Ícone do YouTube
Ícone do Linkedin