Before the beginning of the judicial recess, the Federal Supreme Court released the calendar of judgments for the first half of 2022, and of the 39 plenary sessions of judgments to be held by the STF in that period, 16 are tax proceedings.
Our Tax team has published an Alert that highlights, among the processes with the greatest impact, the judgment of RE 796,939 and ADI 4,905, which provides for the constitutionality of the application of an isolated fine of 50% on the amount of tax credit subject to compensation not approved by the Brazilian Federal Revenue (RFB), in addition to the main highlights of the tax agenda of the plenary from January to July 2022.
Read the full content, in Portuguese, at: https://lnkd.in/eKndCPyM
