August 08, 2024
New Trial Method at CARF: Virtual Plenary - MF Ordinances No. 1,239 and 1,240/2024
Authors:
- Carolina M. Bottino,
- Bianca Rothschild,
- Luiza Nordi
On August 5, 2024, Brazilian Ministry of Finance (MF) Ordinances No. 1,239 and 1,240/2024 were published in the Federal Official Gazette, providing operating rules for non-concurrent sessions of the Administrative Tax Appeal Council (CARF), based on the second paragraph of Article 92 of CARF’s New Internal Regulations, established by MF Ordinance No. 1,634/2023.
This new trial method will be similar to that of the Virtual Plenary of Supreme Court (STF), in which the votes are disclosed on the internet in real time. This method will be implemented experimentally beginning August 19 for CARF’s 1st Court of 4th Chamber of 2nd Section, as a pilot for future implementation across all Courts.
With the exception of proceedings whose tax credits exceed the value determined by the CARF president, and cases where a request has been filed with evidence of significant controversy or high complexity of facts and evidence, administrative procedures will be preferably judged in these non-simultaneous sessions.
For further related information, please contact our Tax team.
This new trial method will be similar to that of the Virtual Plenary of Supreme Court (STF), in which the votes are disclosed on the internet in real time. This method will be implemented experimentally beginning August 19 for CARF’s 1st Court of 4th Chamber of 2nd Section, as a pilot for future implementation across all Courts.
With the exception of proceedings whose tax credits exceed the value determined by the CARF president, and cases where a request has been filed with evidence of significant controversy or high complexity of facts and evidence, administrative procedures will be preferably judged in these non-simultaneous sessions.
For further related information, please contact our Tax team.
Authors
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