{"id":12079,"date":"2024-10-07T15:44:38","date_gmt":"2024-10-07T18:44:38","guid":{"rendered":"https:\/\/www.ronaldomartins.adv.br\/?p=12079"},"modified":"2024-10-07T15:44:38","modified_gmt":"2024-10-07T18:44:38","slug":"procedural-tax-aspects-are-the-ugly-duckling-of-the-tax-reform","status":"publish","type":"post","link":"https:\/\/www.ronaldomartins.adv.br\/en\/07\/10\/2024\/procedural-tax-aspects-are-the-ugly-duckling-of-the-tax-reform\/","title":{"rendered":"PROCEDURAL TAX ASPECTS ARE THE UGLY DUCKLING OF THE TAX REFORM."},"content":{"rendered":"

Constitutional Amendment 132, approved in December 2023, enacted the Tax Reform, the main effect of which is the gradual replacement over the next few years (starting in 2026 and ending in 2032) of five taxes – PIS (Social Integration Program), Cofins (Contribution for the Financing of Social Security), IPI (Tax on Industrialized Products), ICMS (Tax on Circulation of Goods and Services) and ISS (Tax on Services) – by a dual Value Added Tax (VAT): the Contribution on Goods and Services (CBS), under federal jurisdiction, and the Tax on Goods and Services (IBS), under state and municipal jurisdiction. The CBS will replace PIS, IPI and Cofins, while the IBS will replace ICMS (state) and ISS (municipal). The rate of the Brazilian dual VAT model is estimated at 26.5%.<\/p>\n

    \n
  1. With regard to the Tax Reform, straight to the point, does it represent the end of tax litigation?\u00a0\u00a0<\/li>\n<\/ol>\n

    I believe that the first point that should be addressed is this: when we talk about Tax Reform, we imagine a reduction or near extinction of tax litigation.<\/p>\n

    As this reform progresses, we are realizing that this will not be the case. In fact, in the transition phase, it seems to us that we will have an increase in tax litigation. The new system is unlikely to be as simple as imagined and will lead to interpretative discussions that will lead to new tax disputes.\u00a0<\/p>\n

    At this point, we’ve missed an important moment for genuine simplification of the system, because that’s not what we’re going to get. So, companies should hire a team now, or separate part of their team, to start studying and preparing for the changes that are to come, regarding substantive law and with direct repercussions on procedural law.<\/p>\n

    All over the world, there is talk of rationalizing the law. The idea is to standardize decisions, avoiding legal uncertainty as much as possible. But in Brazil, in practice, with regard to the IBS, we will have 27 local courts judging the same matter, so it is difficult to talk about harmonization without a mechanism that expressly provides for the speedy resolution of conflicts.<\/p>\n

    Currently, these conflicts are settled by the higher courts, STJ (Superior Court of Justice) and STF (Federal Supreme Court), through repetitive appeals and general repercussions, but this model does not provide the dynamics needed to simplify the system.<\/p>\n

    So, in answer to the initial question, we don’t think it will be the end of tax litigation; on the contrary, in the transition period, we should see an increase in litigation, which is a shame, so companies need to be vigilant about protecting their rights.<\/p>\n

      \n
    1. Will there also be changes to the tax procedure? How are these changes being viewed?<\/li>\n<\/ol>\n

      According to the bill that is being voted on, CARF (Administrative Council of Tax Appeals) should probably be kept as the administrative body that judges tax matters at the federal level (and this is a very good thing), as it is a body of excellence, with a structure already in place and the recognized ability of its judges.<\/p>\n

      But it will be necessary to create and regulate a new body that will settle disputes related to IBS.\u00a0<\/p>\n

      It must be made clear that, unlike CBS, which will already find CARF equipped and prepared, IBS will face a whole new scenario, in terms of the need for a new structure (and the natural mistakes and successes of starting a new procedure) and even human resources.\u00a0<\/p>\n

      CARF, during the transition period, will probably reconcile all the discussions, which are current today, but which will be part of the past regime, as well as the issues related to CBS.<\/p>\n

      The new body created to deal with the IBS will take over the new cases, and we should see the municipal and state tax bodies remain in place until the complete transition takes place.<\/p>\n

        \n
      1. Will we have a single, centralized body to judge tax matters, as is the case in other countries?\u00a0<\/li>\n<\/ol>\n

        This is a fundamental question, and in principle the answer is no. We have had important debates and several influential voices in tax law defending a single specialized body to settle tax matters.<\/p>\n

        But – with the peculiarities of our Tax Reform and the so-called dual VAT, as well as due to the federative pact and the divisions of competence expressly provided for in the Federal Constitution (FC) – we are moving towards having two administrative adjudication bodies, one to deal with the IBS and the other to deal with the CBS, and, after its judicialization, to the tax authorities, as is already the case today.<\/p>\n

          \n
        1. Is there any point of attention with regard to the procedural part of the Tax Reform that should be especially highlighted?<\/li>\n<\/ol>\n

          Well, there are several, but there is one very relevant point that seems to be going unnoticed: article 109, item I of the Federal Constitution has not been modified, and therefore the jurisdiction of the Federal Court will only allow the trial of CBS, but not IBS.\u00a0<\/p>\n

          So we can imagine that, if we continue in this way, we will have 27 courts judging IBS disputes, with the difference that IBS will be taxed at destination, which could also cause differences in interpretation and application of the rules between states and municipalities involved in the same taxable event.\u00a0<\/p>\n

          Another important point is that, along with the creation of the Management Committee, there has been a lot of talk about harmonizing understandings. But in practice, for the time being, it is difficult to imagine harmonization where there may be divergent understandings between those who will judge the IBS and those who will judge the CBS, both in the administrative and judicial spheres.<\/p>\n

            \n
          1. In conclusion, and returning to the title of the question, why say that the tax aspects can be considered the ugly duckling of the Reform?<\/li>\n<\/ol>\n

            Because, so far, the articles dealing with the Reform are timid. The much-desired harmonization of case law lacks infra-constitutional articles that better regulate this part and make it possible in practice.<\/p>\n

            The worldwide search is for rationalization and harmonization in the application of the framework of case law in order to resolve conflicts with so many existing gaps.<\/p>\n

            It is worth noting that in the administrative sphere there are few rules regulating the matter, but it will be worse in the judicial sphere, where there are no legislative changes to adapt to the new system.<\/p>\n","protected":false},"excerpt":{"rendered":"

            Constitutional Amendment 132, approved in December 2023, enacted the Tax Reform, the main effect of which is the gradual replacement over the next few years (starting in 2026 and ending in 2032) of five taxes – PIS (Social Integration Program), Cofins (Contribution for the Financing of Social Security), IPI (Tax on Industrialized Products), ICMS (Tax […]<\/p>\n","protected":false},"author":3,"featured_media":12046,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-12079","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"yoast_head":"\nPROCEDURAL TAX ASPECTS ARE THE UGLY DUCKLING OF THE TAX REFORM. – Ronaldo Martins & Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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