On March 10, the Federal Supreme Court will resume its judgment on Direct Unconstitutionality Action No. 4905 and RE 796.939 - Theme 736, which discusses the constitutionality of paragraph 17 of article 74 of Law 9430/96.
Due to the request of Justice Luiz Fux, the leading case was removed from the agenda in May 2020, leading to the resumption of the trial, so that the votes cast until then must be, once again, submitted to the Full Bench. However, there is a good chance of a favorable outcome for taxpayers, considering that five justices had already voted for the unconstitutionality of the fine.
For more information, please contact our Tax team at tributariocontencioso@btlaw.com.br).
