Often what companies need is time! Time to realign your strategy, time to sell off illiquid assets, time to seek out an investor, time to reorganize and get out of the crisis.
Tax and Civil Litigation
The high tax burden in our country is a problem for the productive sector of goods and services that often cannot effectively manage their tax debts generating contingencies and liabilities that complicate management and make business transactions difficult. In addition, tax legislation is also quite extensive and it is impossible for business managers to follow and understand tax requirements with a critical sense that allows them to assess the legality and constitutionality of the requirements and the correctness of their collection. Add to this the doubt that always plagues administrators when they receive tax guides: there are those who do not wonder if they are paying taxes as they should, if there are no errors in their tax framework, if the regime is the most appropriate, if all calculations have been made correctly, if all possible legal benefits and incentives have been used for their business and operating model. There is always a sense of paying taxes far beyond due. The tax litigation of a company should be born from an analysis of the operation, a diagnosis to verify all issues involved in the tax burden of a company and seek ways to reduce costs through the filing of administrative and judicial measures or through the defense of lawsuits. eventually underway. One of the main precautions is to analyze and identify possible inconsistencies and opportunities to work with the courts and to ensure positive results for companies. How Tax Litigation Works in Brazil Brazil has two models of tax litigation: the tax administrative proceeding, which is filed with public administrative entities, and the tax judicial proceeding, which is filed with the courts. The first must be done by controlling the legality of the Public Administration in relation to its own acts. In this case, care should be taken to follow up the proceedings, since the Public Administration acts as judge of the action, as well as an interested party, and this may impair impartiality. The lawsuit, in turn, must be triggered to resolve conflicts between the taxpayer and the inspectorate. While the former is governed by administrative law, the latter already operates through procedural law. In the active area, the processes in the tax litigation start through the taxpayer itself, as the inspection agencies make the launch without informing the judiciary. The taxpayer, therefore, is the one who should start the process by challenging the release or filing a lawsuit. Through judicial measures it is necessary to rectify, cancel or postpone the debt. In tax litigation it is necessary to use all legal tools and alternatives. so that the taxpayer is afforded broad defense. Our judicial system follows the principle of dual jurisdiction, that is, at the state level are judged state processes and, at the federal level, the charges inherent in that sphere. In addition, extraordinary and special appeals fall within the remit of both the Federal Supreme Court and the Superior Court of Justice. There are a number of steps that can and should be taken in the taxpayer's defense, depending on each case or situation: Declaratory action, which must be filed by the taxpayer. This action must be filed before the tax credit is launched, which can be both negative and positive in relation to the existence or not of the tax credit; Action for annulment of the tax debt, which should be taken after the administrative posting, since its purpose is cancel the presented debt; Consignment action in payment of tax debt, as established in article 164 of the National Tax Code. Pre-Execution Exception when the taxpayer is executed and there are inconsistencies and / or illegalities in executionOur office specializes in tax litigation, having extensive experience in taxpayer defense, in the administrative and judicial spheres.
Tax Liability Management
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