Under the presidency of Justice Luiz Fux, sworn in on 9/10/2020, the Supreme Court (STF) released the Full Bench Trial Schedule, which will be held by videoconference between September and December 2020.
The list includes important tax matters, as listed below:
• RE 851.108 (Theme 825 of General Repercussion):
The STF will analyze, on October, 23,2020, the constitutionality of the charge of tax on causa mortis transmission and donations (“ITCMD”) by the States, in the cases in which the deceased had his inventory processed or had assets abroad, as well as when the deceased or donor is resident or domiciled abroad. The discussion refer to the necessity or not of a federal Complementary Law to provide for such taxation, which has never been enacted.
• ADI 1.945/MT and ADI 5.659/MG:
On October, 28, 2020, the STF will analyze the constitutionality of state legislation of Mato Grosso and Minas Gerais, regarding the levy of ICMS on transactions involving software. The Court should analyze whether such transactions are subject to the municipal tax on service (ISS), and, if not, whether a federal complementary law is required to allows States to charge the ICMS in those situations.
• RE 955.227 (theme 885 of General Repercussion):
Docketed for October, 28, 2020, the STF will analyze Theme 885 of General Repercussion, which deals with the issue of whether decisions of the STF in individual proceedings automatically modify previous decisions to the contrary granted in previous individual proceedings.
• RE 659.412 (theme 684 of General Repercussion):
The STF will analyze, on October, 28, 2020, the constitutionality of the collection of contributions to PIS and COFINS on revenues related to the lease of movable assets.
• ADI 5.881/DF, ADI 5.886/DF, ADI 5.890/DF, ADI 5.925/DF, ADI 5931/DF, ADI 5.932/DF:
The STF will analyze on October, 29,2020, the constitutionality of Federal Law nº 10.522 / 2002, which provides for the possibility of administrative lien on assets through the annotation of the existence of tax debts before the registries, preventing the sale of the assets. It is argued that such provision would violate the principles of due process, full defense, that both parties should be heard, as well as the right to free commercial enterprise and right to property.
• ADI 5.469/DF:
The STF will analyze, on October, 29,2020, the constitutionality of Clauses 1, 2, 3, 6 and 9, of ICMS (State VAT) Agreement 93/2015 (CONFAZ), which establishes the procedures to be observed by the Taxpayer in sales to final consumers who are not ICMS taxpayers, when located in another State. The discussion refers to the possibility of the CONFAZ regulating the taxable events and calculation basis of the ICMS in such situations, without a previous complementary law on the matter.
• RE 611.510 (theme 328 of General Repercussion):
Docketed for October, 29, 2020, the STF will analyze, in general repercussion, the constitutionality of the levy of IOF (Financial Transactions Tax) in short-term financial investments made by immune entities (political parties, unions, and non-profit education and social assistance institutions).
• ADI 4.905/DF:
The STF will analyze, on December, 10, 2020, the constitutionality of the fine provided for in the federal legislation (art. 74, §§ 15 and 17, of Law nº 9.430 / 1996) for the cases of rejection of requests for reimbursement and of non-approval of claims for the offset of federal tax credits.
• RE 605.506 (theme 303 of General Repercussion):
On December, 10, 2020, the STF will decide on the constitutionality of the inclusion of IPI into the calculation basis of the PIS and COFINS, required and collected by vehicle manufacturers under the tax substitution regime.
• RE 104.313 (theme 939 of General Repercussion):
Docketed for December, 10, 2020, the STF will analyze the theme of general repercussion nº 939, which deals with the possibility of reducing and increasing PIS and COFINS rates by infra-legal regulation, under the terms of Art. 27, §2º, of Law No. 10,865/04.