Post by xyz3500 on Feb 22, 2024 6:11:38 GMT
Judgment that denies taxpayers the right to exclude ICMS from the calculation basis of contributions to PIS and Cofins, diverging from the guidance established by the Federal Supreme Court, may be revoked. With this understanding, the 1st Section of the Federal Regional Court of the 4th Region, unanimously, upheld the Rescission Action filed by a plumbing materials store located in Porto Alegre. In the case of the Writ of Mandamus filed against the National Treasury, the author requested the cancellation of the sentence of the 14th Federal Court of Porto Alegre, which declared that it was due to include the values referring to the collection of ICMS in the calculation basis of the PIS contribution and the Cofins. He maintained that ICMS does not constitute billing or revenue for the legal entity, as per guidance established by the STF, with general repercussions, in the judgment of RE.
Therefore, he requested a new trial of the original action, to adapt it to higher jurisprudence.
"In effect, the rescinded sentence stood in contrast to the thesis established by the Full Federal Supreme Court (STF), in the judgment of RE No. 574.706/PR, with recognized general repercussion, in the sense that the Tax on Circulation of Goods and Services (ICMS) does not form part of the calculation basis for the contribution to the Social Integration Program (PIS) and the Contribution to Social Security Israel Mobile Number List Financing (Cofins). The general repercussion thesis established was that ' ICMS does not comprise the calculation basis for the purposes of levying PIS and Cofins'(Theme No. 69 of the STF)", wrote judge-rapporteur Rômulo Pizzolatti in the ruling. The 1st Section is a panel that brings together judges assigned to the 1st and 2nd Panels of the TRF-4, with competence to process and judge appeals in tax and customs actions.
Regarding emotional ability, in the training you promote, do you encounter a lot of resistance? How to deal? Bruno Strunz — I always joke that it's the story of how many psychologists it takes to change a light bulb. In fact, just one, but the light bulb has to want to change. So we start our meetings by saying the following: every strategic office meeting must have an empty chair and whoever is sitting in the empty chair is the client. Because we have to look at things from his point of view. And we do the following provocation: put yourself in your client’s shoes. When you meet the client, do you talk about your competitive differentiators? That your office is full service, boutique, that it has a lot of technical quality, that the partner will be present in all parts of the project? And what do you think your competitor will say too? From that moment on, when the lawyer puts himself in the client's shoes, he begins to understand how commoditized the market is.
Therefore, he requested a new trial of the original action, to adapt it to higher jurisprudence.
"In effect, the rescinded sentence stood in contrast to the thesis established by the Full Federal Supreme Court (STF), in the judgment of RE No. 574.706/PR, with recognized general repercussion, in the sense that the Tax on Circulation of Goods and Services (ICMS) does not form part of the calculation basis for the contribution to the Social Integration Program (PIS) and the Contribution to Social Security Israel Mobile Number List Financing (Cofins). The general repercussion thesis established was that ' ICMS does not comprise the calculation basis for the purposes of levying PIS and Cofins'(Theme No. 69 of the STF)", wrote judge-rapporteur Rômulo Pizzolatti in the ruling. The 1st Section is a panel that brings together judges assigned to the 1st and 2nd Panels of the TRF-4, with competence to process and judge appeals in tax and customs actions.Regarding emotional ability, in the training you promote, do you encounter a lot of resistance? How to deal? Bruno Strunz — I always joke that it's the story of how many psychologists it takes to change a light bulb. In fact, just one, but the light bulb has to want to change. So we start our meetings by saying the following: every strategic office meeting must have an empty chair and whoever is sitting in the empty chair is the client. Because we have to look at things from his point of view. And we do the following provocation: put yourself in your client’s shoes. When you meet the client, do you talk about your competitive differentiators? That your office is full service, boutique, that it has a lot of technical quality, that the partner will be present in all parts of the project? And what do you think your competitor will say too? From that moment on, when the lawyer puts himself in the client's shoes, he begins to understand how commoditized the market is.