Bárbara de Alcântara Mattos
Lawyer at Marcos Martins Advogados
The delay in assessing the administrative procedure for reimbursement of a tax incentive guarantees monetary restatement of amounts in favor of the taxpayer.
This was the understanding handed down by the Superior Court of Justice, which defined that this will occur 360 days after the application is filed.
In the case analyzed by the Court, a company with presumed IPI credits made an administrative request for reimbursement, and in view of the excessive delay in the Treasury’s response, appealed to the courts for monetary restatement.
The granting of this request, in addition to benefiting taxpayers, is an attempt to improve the service provided by the tax authorities, which, as a result of the need for updating, can start to analyze requests for reimbursement more quickly.
Marcos Martins Advogados makes its tax team available to answer any questions on the matter.
