On August 5, 2024, Brazilian Ministry of Finance (MF) Ordinances No. 1,239 and 1,240/2024 were published in the Federal Official Gazette, providing operating rules for non-concurrent sessions of the Administrative Tax Appeal Council (CARF), based on the second paragraph of Article 92 of CARF's New Internal Regulations, established by MF Ordinance No. 1,634/2023.
This new trial method will be similar to that of the Virtual Plenary of Supreme Court (STF), in which the votes are disclosed on the internet in real time. This method will be implemented experimentally beginning August 19 for CARF's 1st Court of 4th Chamber of 2nd Section, as a pilot for future implementation across all Courts.
With the exception of proceedings whose tax credits exceed the value determined by the CARF president, and cases where a request has been filed with evidence of significant controversy or high complexity of facts and evidence, administrative procedures will be preferably judged in these non-simultaneous sessions.
Visit us at mayerbrown.com
Mayer Brown is a global services provider comprising associated legal practices that are separate entities, including Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England & Wales), Mayer Brown (a Hong Kong partnership) and Tauil & Chequer Advogados (a Brazilian law partnership) and non-legal service providers, which provide consultancy services (collectively, the "Mayer Brown Practices"). The Mayer Brown Practices are established in various jurisdictions and may be a legal person or a partnership. PK Wong & Nair LLC ("PKWN") is the constituent Singapore law practice of our licensed joint law venture in Singapore, Mayer Brown PK Wong & Nair Pte. Ltd. Details of the individual Mayer Brown Practices and PKWN can be found in the Legal Notices section of our website. "Mayer Brown" and the Mayer Brown logo are the trademarks of Mayer Brown.
© Copyright 2024. The Mayer Brown Practices. All rights reserved.
This Mayer Brown article provides information and comments on legal issues and developments of interest. The foregoing is not a comprehensive treatment of the subject matter covered and is not intended to provide legal advice. Readers should seek specific legal advice before taking any action with respect to the matters discussed herein.