Aline Augusta de Menezes
Lawyer at Marcos Martins Advogados
Law No. 14.375 brought innovations to the tax settlement of federal debts, allowing liabilities to be settled in up to 145 months, authorizing the use of tax losses and the negative calculation basis of the Social Contribution on Net Profits (CSLL) to reduce the debt.
Although, at first glance, this law appears to be one of the most advantageous ever enacted, there is severe criticism of the regulatory rules that are being enacted, since they have brought restrictions to the benefits granted by it.
An example of this is the fact that, in the law, it was possible to see that tax losses could be used to write off up to 70% of the amounts remaining after applying the discounts, including the principal amount, with no restriction on those considered to be habitual debtors.
With the Attorney General’s Office regulations, the use of tax losses will only be exceptional for debts considered irrecoverable or difficult to recover.
However, one of the most significant restrictions is that it would be forbidden to use tax losses to reduce debts when the taxpayer has credits against the Union that have been judicially recognized with a final and unappealable decision or has writs of payment to be issued, in a clear affront to the principle of isonomy between taxpayers, in a clear attempt to “mitigate” the benefits granted to taxpayers.
On the other hand, the Attorney General’s Office has maintained the possibility of individual agreements being made through “negotiations” between attorneys and taxpayers, preferably represented by lawyers, in order to guarantee all their rights.
Despite these changes, some of which are beneficial and others restrictive, it should be emphasized that, regardless of what has already been established by the rules, there is a possibility that these restrictions will be the subject of legal disputes in order for the law to prevail.
However, to find out the best way to benefit from this possibility, the team at Marcos Martins Advogados is entirely at your disposal.
