In the scope of tax litigation, MP 881 extended the cases in which the PGFN (Procuradoria Geral da Fazenda Nacional - General Office of the National Treasury) is exempted from challenging or appealing. From now on, the PGFN is no longer bound only to the case law on a given matter, and the exemption may occur in the following cases:
(i) opinion approved by PGFN;
(ii) opinion or precedent of the Office of the Solicitor General of the Union;
(iii) federal tax administration precedent;
(iv) matters based on a legal provision declared unconstitutional by the STF under diffuse control; and
(v) matters decided by the STF on constitutional matters, or by the STJ, TST, TSE, or by the National Panel for Uniformity of Jurisprudence within the scope of their authority, when reversal is not feasible, pursuant to criteria defined in an act of the PGFN.
There is also the possibility of the waiver being extended to matters different from the paradigm judgment or consolidated case law of the Superior Courts, provided that the same grounds are applicable; or, further, when the equity benefit sought does not meet the criteria of rationality, economy and efficiency.
The MP also created a new committee formed by members of the Administrative Council of Tax Appeals (CARF), the Special Secretariat of the RFB and the PGFN, which will issue precedents to bind the entire federal tax administration.
