Post by account_disabled on Mar 10, 2024 21:44:57 GMT -8
The actions of the Public Prosecutor's Office to undo tax agreements between states and companies that it considers harmful to public assets cannot be confused with the defense of individual interests. When the MP questions the Special Regime Agreement Term (Tare), his action aims to defend public coffers, one of his constitutionally foreseen duties.
With this understanding, Minister Ricardo Lewandowski, of the Federal Supreme Court, led the trial in which the Court recognized the power of the Public Ministry to propose Public Civil Action against benefits granted to companies by states to attract them to their territory. In short, the decision allows the MP to act against the so-called tax war.
“The Public Civil Action filed against the Tare in question Austria Phone Numbers List is not limited to the protection of individual interests, but encompasses meta-individual interests, since such an agreement, by benefiting a private company by ensuring it the special ICMS calculation regime, can, in theory , prove to be harmful to public property, which, in itself, legitimizes the role of parquet”, stated Ricardo Lewandowski.
The Public Prosecutor's Office appealed to the Supreme Court against the decision of the Superior Court of Justice, which understood that the Tare deals with tax matters and of individual interest, which would remove the legitimacy of the Public Prosecutor's Office to propose a Public Civil Action against the tax benefit. In the STF, however, the decision was overturned
By seven votes to four, the Supreme Court decided that by challenging tax agreements between states and companies, the MP acts in defense of public assets and the treasury. For the rapporteur, Minister Ricardo Lewandowski, the action of the Public Prosecutor's Office, in these cases, does not fall within the sole paragraph of article of Law ,/, which prohibits the proposition of public civil actions that deal with tax matters of an individual nature.
“The Public Civil Action was not filed to protect the rights of a specific taxpayer, but to defend the broader interest of all citizens of the Federal District, with regard to the integrity of the treasury and the soundness of the tax collection process, which presents, the In my opinion, a manifestly meta-individual nature”, stated Lewandowski.
With this understanding, Minister Ricardo Lewandowski, of the Federal Supreme Court, led the trial in which the Court recognized the power of the Public Ministry to propose Public Civil Action against benefits granted to companies by states to attract them to their territory. In short, the decision allows the MP to act against the so-called tax war.
“The Public Civil Action filed against the Tare in question Austria Phone Numbers List is not limited to the protection of individual interests, but encompasses meta-individual interests, since such an agreement, by benefiting a private company by ensuring it the special ICMS calculation regime, can, in theory , prove to be harmful to public property, which, in itself, legitimizes the role of parquet”, stated Ricardo Lewandowski.
The Public Prosecutor's Office appealed to the Supreme Court against the decision of the Superior Court of Justice, which understood that the Tare deals with tax matters and of individual interest, which would remove the legitimacy of the Public Prosecutor's Office to propose a Public Civil Action against the tax benefit. In the STF, however, the decision was overturned
By seven votes to four, the Supreme Court decided that by challenging tax agreements between states and companies, the MP acts in defense of public assets and the treasury. For the rapporteur, Minister Ricardo Lewandowski, the action of the Public Prosecutor's Office, in these cases, does not fall within the sole paragraph of article of Law ,/, which prohibits the proposition of public civil actions that deal with tax matters of an individual nature.
“The Public Civil Action was not filed to protect the rights of a specific taxpayer, but to defend the broader interest of all citizens of the Federal District, with regard to the integrity of the treasury and the soundness of the tax collection process, which presents, the In my opinion, a manifestly meta-individual nature”, stated Lewandowski.