STF declares unconstitutional fine for unapproved tax offset request
In the recent judgment of Extraordinary Appeal 796.939 and Direct Action for Unconstitutionality 4.905, the Full Bench of the STF recognized the unconstitutionality of the application of an isolated fine for an offset not approved by the Federal Revenue Service, whose general repercussion thesis was as follows: “The isolated fine provided for by law to […]
