{"id":847,"date":"2021-09-14T12:09:00","date_gmt":"2021-09-14T12:09:00","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=847"},"modified":"2021-09-16T12:12:21","modified_gmt":"2021-09-16T12:12:21","slug":"matriz-pode-pedir-restituicao-ou-compensacao-de-indebitos-de-filiais","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/matriz-pode-pedir-restituicao-ou-compensacao-de-indebitos-de-filiais\/","title":{"rendered":"Head office may request refund or compensation of undue payments from branches"},"content":{"rendered":"<p>The 8th Panel of the Federal Regional Court of the 1st Region decided to uphold the decision that rejected the Union&#039;s objections to the execution of a judicial executive title (regarding the repetition of undue contributions to the Social Integration Program \u2014 PIS), on the grounds that the refund of the amounts paid in excess as the aforementioned tax by the company&#039;s branch is also due.<\/p>\n\n\n\n<p>In the appeal, the Union requested the exclusion of the credit in favor of the subsidiary, claiming that only the parent company was a party to the execution.<\/p>\n\n\n\n<p>When analyzing the case, the rapporteur, federal judge Nov\u00e9ly Vilanova, stated that the amounts receivable from undue payments in the form of taxes belong to the company as a whole, so that the parent company can discuss the legal-tax relationship, claim restitution or compensation for undue payments from its subsidiaries.<\/p>\n\n\n\n<p>In his vote, the judge stated that the term \u201cbranch\u201d represents a depersonalized entity, without the capacity to be a party or to be in court. \u201cThe precedents of the STJ that require the express mention of the name of the branch and CNPJ in the initial petition of the tax information action are not binding,\u201d he explained.<\/p>\n\n\n\n<p>Finally, the rapporteur stated that, if there is no \u201cautonomy\u201d of the branch to satisfy the tax credit in tax enforcement, there is no justification for preventing the parent company from requesting recovery of undue payment from its branch.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/www.conjur.com.br\/2021-set-13\/matriz-pedir-restituicao-ou-compensacao-indebitos-filiais\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.conjur.com.br\/2021-set-13\/matriz-pedir-restituicao-ou-compensacao-indebitos-filiais<\/a><\/p><\/blockquote>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>A 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o decidiu manter decis\u00e3o que rejeitou os embargos da Uni\u00e3o a execu\u00e7\u00e3o de t\u00edtulo executivo judicial (referente a repeti\u00e7\u00e3o de ind\u00e9bito de contribui\u00e7\u00e3o para o Programa de Integra\u00e7\u00e3o Social \u2014 PIS), sob o fundamento de que tamb\u00e9m \u00e9 devida a restitui\u00e7\u00e3o dos valores pagos a mais [&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":[148,156,157,153,89,152,155,154],"class_list":["post-847","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-empresa","tag-execucao","tag-fiscal","tag-indebito","tag-pis","tag-restituicao","tag-stj-2","tag-trf1"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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