Post by xyz3600 on Feb 25, 2024 5:44:10 GMT
It is only possible to issue tax regularity certificates to head offices and branches if all establishments are in good standing. The understanding was signed by the 1st Panel of the Superior Court of Justice, on Tuesday (27/8). 123RF Head office and branch respond together for 123RF debts In practice, the collegiate changed the understanding that was being adopted by the court. This is because the STJ's jurisprudence considered headquarters and branches as independent taxpayers and, for this reason, treated the situation of tax regularity on an individual basis. The understanding of Minister Gurgel de Faria prevailed, which opened a divergence. He considered that the headquarters and branches constitute a single legal entity and, as a result, the issuance of the tax regularity certificate should be unified.
It would not be logical to allow access to the assets of all establishments and at the same time not recognize that everyone is responsible for the debt", said the minister when agreeing with the thesis presented by the Attorney General's Office of the National Treasury. Ministers Regina Helena Costa and Benedito Gonçalves followed the divergence. Rapporteurship Expired The rapporteur, minister Sérgio Kukina, cast his Middle East Mobile Number List vote. He had positioned himself to maintain the regional court's decision - and continue with the STJ's jurisprudence on the subject. Minister Napoleão Nunes Maia Filho followed the rapporteur's vote.
"This Court has firm jurisprudence in which, for tax purposes, in the event of the existence of specific registrations between the head office and the branches, as they are considered autonomous tax entities, the situation of tax regularity must be considered on an individual basis", he stated.
The monocratic decision partially meets the request made by the former president of braskem. Withdrawal of atvos in the same appeal, grubisich questioned the withdrawal of the request for judicial recovery of atvos agroindustrial investimentos sa, also linked to the odebrecht group. It was approved in the first instance and maintained by lazzarini. This is because, according to him,“no irregularities are observed for now, since the withdrawal was approved by the creditors, after rejection of the substantial consolidation”.disclosure disclosure grupo moreno has been in judicial recovery since 2019 with debts of r$1.5 billion "despite the relevance of the arguments presented, in order to avoid procedural turmoil, it is prudent to wait for the collegiate analysis and regular contradictory proceedings. Therefore, the anticipation of the effects of the appeal protection is denied", stated the judge.
It would not be logical to allow access to the assets of all establishments and at the same time not recognize that everyone is responsible for the debt", said the minister when agreeing with the thesis presented by the Attorney General's Office of the National Treasury. Ministers Regina Helena Costa and Benedito Gonçalves followed the divergence. Rapporteurship Expired The rapporteur, minister Sérgio Kukina, cast his Middle East Mobile Number List vote. He had positioned himself to maintain the regional court's decision - and continue with the STJ's jurisprudence on the subject. Minister Napoleão Nunes Maia Filho followed the rapporteur's vote.
"This Court has firm jurisprudence in which, for tax purposes, in the event of the existence of specific registrations between the head office and the branches, as they are considered autonomous tax entities, the situation of tax regularity must be considered on an individual basis", he stated.The monocratic decision partially meets the request made by the former president of braskem. Withdrawal of atvos in the same appeal, grubisich questioned the withdrawal of the request for judicial recovery of atvos agroindustrial investimentos sa, also linked to the odebrecht group. It was approved in the first instance and maintained by lazzarini. This is because, according to him,
“no irregularities are observed for now, since the withdrawal was approved by the creditors, after rejection of the substantial consolidation”.disclosure disclosure grupo moreno has been in judicial recovery since 2019 with debts of r$1.5 billion "despite the relevance of the arguments presented, in order to avoid procedural turmoil, it is prudent to wait for the collegiate analysis and regular contradictory proceedings. Therefore, the anticipation of the effects of the appeal protection is denied", stated the judge.