Angelo Ambrizzi
Lawyer at Marcos Martins Advogados
It is no exaggeration to say that taxpayers and the tax authorities have been waging a real war for a long time, with one seeking to reduce its tax burden and the other seeking to increase its revenue.
Faced with this scenario, every move by taxpayers aimed at reducing taxes is closely monitored by the tax authorities and often ends up prompting the imposition of infraction notices.
To protect themselves from abuse or even misinterpretation, taxpayers are allowed to file an administrative defense questioning the validity of tax requirements.
This is an important defense tool, especially if we consider that in the final administrative instance the collegiate bodies are made up of judges who represent both the tax authorities and the taxpayers.
However, sometimes the administrative discussion does not provide the best solution for the case in question, and it is necessary to go to court to have the matter decided.
The most recent example of this is the issue of internal goodwill, which, after numerous defeats in the administrative sphere, has received the appropriate treatment from the courts.
In a recent decision, the defense thesis most used by taxpayers was upheld, recognizing that until the enactment of Law No. 12,973/2014 there was no impediment to using internal goodwill for tax amortization purposes in the IRPJ/CSLL calculation base.
It is clear that the Judiciary is more sensitive to tax issues, taking a different look at taxpayers, without any pre-judgment.
In this way, it is possible to see that tax issues, beyond the administrative sphere, have ample room for discussion in the courts, where they have found fertile ground for resolving disturbing issues that call for an effective response.
The tax team at Marcos Martins Advogados has extensive experience in tax matters and is qualified to challenge all illegal demands made by the tax authorities, whether in the administrative or judicial spheres.
We are therefore available to assist you in this regard or in any matter related to tax law.
