ARTICLE · 22 AUGUST 2018

Alteración de las súmulas jurisprudenciales del CARF

Gaia Silva Gaede Advogados

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Con base en reiteradas decisiones en casos concretos sobre su jurisdicción, el CARF elabora enunciados de súmulas que actuan como guía, o sea, como recomendación del modo por el cual deverá ser juzgada una determinada materia tributaria.

BrazilTax

Sandrya Rodríguez Valmaña

Bruna Vieira Esteves Dos Santos

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Está marcada para el 3 de septiembre una reunión especial del máximo tribunal administrativo fiscal de la federación ("Conselho Administrativo de Recursos Fiscais -CARF"), donde serán apreciadas las propuestas de revisión, edición y cancelación de las súmulas jurisprudenciales del referido órgano. Son esperadas alteraciones importantes que influenciarán no solo el pronóstico de juzgado técnico de las demandas tributarias que están en curso en el país y la duración de la tramitación de esos casos, como también indicarán la dirección que la Receta Federal tomará para fiscalizar las operaciones tributarias sobre los temas tratados.

Con base en reiteradas decisiones en casos concretos sobre su jurisdicción, el CARF elabora enunciados de súmulas que actuan como guía, o sea, como recomendación del modo por el cual deverá ser juzgada una determinada materia tributaria. Esas Súmulas pueden ser de dos tipos: i) la Súmula común, que busca uniformizar la jurisprudencia del

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