As reported (Legal Alert nº 02/2023), Federal Government has issued a Provisional Measure (MP n. 1.160/23) which, among other topics, brought back the “Quality Vote” in federal tax disputes that take place at CARF. Subsequently, the aforementioned MP was converted into Law by the National Congress – Law n. 14.689/2023.
The Quality Vote occurs in cases of a tie in the judgment of a given administrative proceeding. In this case, such judgment, by virtue of the casting vote, will be decided in favor of the IRS.
Given this new scenario (more beneficial to the Government and detrimental to the taxpayer), Law n. 14.689/2023 brought a series of benefits to the taxpayer whose administrative process ended through the Quality Vote.
If you’d like more information on this matter please contact us directly:
fernando@lauffer.com.br
daniel@lauffer.com.br
