The Finance Minister announced the following measures that would introduce changes in the tax disputes resolution system.
- Provisional Measure n. 1.160/23 (12 January 2023) would revoke the “tiebreaker rule” for the the 2nd Level Federal Administrative Tax Court (CARF) provided in law n. 13.988/20 and reestablish the “casting vote” rule for CARF trials.
Source: KPMG
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