Following the Supreme Federal Court (STF), CARF removes the 50% fine for unapproved tax offsets.
By unanimous decision, the 1st Panel of the 2nd Chamber of the 1st Section of the Administrative Council of Tax Appeals (CARF) dismissed the standalone 50% fine on the tax credit amount subject to unapproved compensation. The case is filed under number 11080.728627/2018-30. The ruling was also applied to cases 11080.728683/2018-74, 11080.729014/2018-10, 11080.729279/2018-18, 11080.729385/2018-00, and […]
