Following the Supreme Federal Court (STF), the Administrative Council of Tax Appeals (Carf) dismisses the 50% penalty for unapproved offset.
Unanimously, the Administrative Council of Tax Appeals (Carf) dismissed the 50% isolated penalty on the amount of the tax credit subject to an unapproved offset. The case is under process number 11080.728627/2018-30. The outcome also applied to cases 11080.728683/2018-74, 11080.729014/2018-10,…