REFLECTIONS ON TERMINATION ACTIONS AFTER THE STF'S MODULATION IN TOPIC No. 69: TERMINATION OF THINGS JUDGED FOR THE TAXPAYER IN ACTION FILED AFTER 03/15/2017
Abstract
Many companies filed lawsuits after 03/15/2017 and obtained favorable decisions based on Extraordinary Appeal No. 574,706, authorizing the exclusion of ICMS from the PIS and Cofins calculation base and allowing the refund or compensation of undue tax payments collected in the last 5 (five years. On 05/12/2021, the Federal Supreme Court modulated the effects of the decision handed down in the aforementioned Extraordinary Appeal, limiting the period of restitution or compensation for actions filed after 03/15/2017. With the final and unappealable decision of this Supreme Court decision, which took place on 09/09/2021, the Federal Union filed several rescission actions based on article 535, III, §§ 5th and 8th and article 966, V, § 5th, both of the CPC, to apply the modulation of effects of Extraordinary Appeal No. 574,706. This article intends to analyze the appropriateness of these termination actions.
Downloads
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Authors retain the copyright and grant the journal right of first publication, with the work is simultaneously licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License, which allows sharing the work with recognition of its authorship and initial publication in this journal.
Authors are authorized to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (eg, publishing in institutional repository or as a book chapter), with acknowledgment of authorship and initial publication in this journal.
The author declares to be responsible for the originality, uniqueness and currency of the article content, by means of complete references to all consulted sources.
Each author grants to the LexCult Journal permission to evaluate, normalize, edit and publish the submitted article, in an unprecedented way.
Plagiarism cases and self plagiarism will not be accepted under no circumstances. The plagiarist will be prohibited to publish in LexCult Journal for 5 years.
The copy, in full or to some extent, of an article published in LexCult Journal will be allowed as long as the source (author and Journal) is informed, being forbidden the commercial use and the production and distribution of derivative works. In case the exclusivity clause is broken, the submission will be filed and the author will be prohibited to publish in LexCult Journal for 5 years, without bringing any civil actions provided by national law.
The author is aware that:
a) Submissions may be rejected if the journal's Editorial Board, responsible for evaluation and article selection, does not consider it pertinent for publication, whatever may be the well-justified reasons;
b) Editors reserve the right to modify the submitted manuscript - without any content alteration - in view of its normalization and adaptation to the publication norms.
