{"id":1343,"date":"2023-09-27T13:22:00","date_gmt":"2023-09-27T13:22:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=1343"},"modified":"2023-09-29T14:16:42","modified_gmt":"2023-09-29T14:16:42","slug":"compensacao-de-creditos-tributarios-nao-tem-limite-temporal-decide-justica-federal","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/compensacao-de-creditos-tributarios-nao-tem-limite-temporal-decide-justica-federal\/","title":{"rendered":"Offsetting of tax credits has no time limit, Federal Court rules"},"content":{"rendered":"<p>The 3rd Federal Court of S\u00e3o Bernardo do Campo, in S\u00e3o Paulo, decided that there is no time limit for the use of tax credits through the compensation institute.<\/p>\n\n\n\n<p>The decision, by judge Ana Lucia Iucker Meirelles de Oliveira, guarantees the right of the plaintiff, a company in the chemical products sector, to fully use its tax credit without a time limitation.<\/p>\n\n\n\n<p>In the proceedings, the taxpayer stated that he had qualified, in April 2019, for the offsetting of more than R$15 million in tax credits, but that he was unable to use the full amount, because the debts represented only R$201 million of the total.<\/p>\n\n\n\n<p>The company highlighted that Normative Instruction RFB No. 2,055, of December 2021, and the statement of Consultation Solution-COSIT 382\/2014, established a five-year prescriptive period for the right to compensation \u2013 which would not be possible to comply with.<\/p>\n\n\n\n<p>According to the company, the restriction constitutes \u201cblatant misappropriation by the public entity and undue harm to a clear and certain right\u201d. For the plaintiff, the authorization of the credit should interrupt the statute of limitations \u2013 that is, it could use the value of the credits until it ran out.<\/p>\n\n\n\n<p>For the Tax Authorities, the five-year term remains valid, even with the offsetting procedure, which would cause the credit to expire.<\/p>\n\n\n\n<p>In the decision, the judge pointed out that the case law of the Superior Court of Justice (STJ) consolidates the understanding that the term \u201cruns until the exercise of the repetitive right by the taxpayer and not until the satisfaction of that right\u201d.<\/p>\n\n\n\n<p>She reinforced that, in the judgment of REsp 1,469,954, the STJ defined the time limitation provided for in the National Tax Code is to \u201cclaim said right (compensation), and not to realize it in full\u201d.<\/p>\n\n\n\n<p>The judge decided that \u201cthe claim must be accepted, since the compensation was initiated within the five-year period and must be extended until the date on which it is completed, with the total value of the credit, not limited to the five-year period to end, under penalty of rendering the right ineffective\u201d.<\/p>\n\n\n\n<p>The taxpayer&#039;s defense was carried out by the Tax Law Department of Valentir Sociedade de Advogados. The case was tried under number 5004962-44.2023.4.03.6114.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source: <a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/compensacao-de-creditos-tributarios-nao-tem-limite-temporal-decide-justica-federal-27092023\">https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/compensacao-de-creditos-tributarios-nao-tem-limite-temporal-decide-justica-federal-27092023<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>A 3\u00aa Vara Federal de S\u00e3o Bernardo do Campo, em S\u00e3o Paulo, decidiu que n\u00e3o h\u00e1 limite temporal para a utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios por meio do instituto da compensa\u00e7\u00e3o. A decis\u00e3o, da ju\u00edza Ana Lucia Iucker Meirelles de Oliveira, assegura o direito de a impetrante, uma empresa do ramo de produtos qu\u00edmicos, utilizar integralmente [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[216,547,548],"class_list":["post-1343","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-compensacao","tag-creditostributarios","tag-limitetemporal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios n\u00e3o tem limite temporal, decide Justi\u00e7a Federal - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/compensacao-de-creditos-tributarios-nao-tem-limite-temporal-decide-justica-federal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios n\u00e3o tem limite temporal, decide Justi\u00e7a Federal - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 3\u00aa Vara Federal de S\u00e3o Bernardo do Campo, em S\u00e3o Paulo, decidiu que n\u00e3o h\u00e1 limite temporal para a utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios por meio do instituto da compensa\u00e7\u00e3o. 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