Ending the war will cost to tax firms

The companies are eyeing the ruling of the Supreme Court (STF) to understand how they act and whether they will have to pay interest and penalty for taxes not collected with the benefits of tax competition between states. The Court found that will not allow the granting of incentives and benefits Tax on Goods and Services (ICMS) for states without unanimous approval in the National Policy (Confaz). Last week, the Supreme Court dismissed 14 direct actions of unconstitutionality and declared invalid laws and decrees in six states and the Federal District. "The Supreme Court took a firm position, but there is a legal uncertainty. Companies are now waiting to see how the decision will come and will apply to all cases," says Bianca Xavier, Professor of Law Tax Law FGV Rio

"If the court did not make it clear that interest should be charged, each case should be discussed and many businesses would close because they have no value because supposedly," she says. An understanding to this effect should generate a flood of legal suits. For her, the Treasury may levy the tax in five years.

A survey conducted in direct actions of unconstitutionality proposals from 2000 to 2011 shows that even at least 26 stocks on the theme are awaiting trial. The swing brings cases involving 15 states - the Holy Spirit is the champion of standards questioned (five). In such cases, following the war tax, at least until contrary manifestation of the Godhead. In states, many benefits are not reaching the judiciary, but may be target of new shares after the manifestation of STF.

Meanwhile, the Senate should vote today a bill that provides for the inclusion of 13 areas of activity in the National Simple or Supersimples, tax regime that encourages small businesses whose annual gross income is up to their £ 240 000 and R $ 2.4 million. Among the new areas are medicine, law, engineering, journalism, psychology and dentistry. The main restriction is that the law prohibits the participation of single service companies due to the intellectual, technical, scientific, sporting, artistic or cultural.