Tax Law, Corporate Law and Compliance
STF holds regular tax requirement for inclusion in the National Simple business Autor: Camila Quadros Oliveira OAB/RS 78.854 Área Tributária e Societária da Scalzilli.fmv Adv.& Assoc.
The Federal Supreme Court ( STF ) , at its meeting on 30 October, examined the Extraordinary Appeal ( RE ) 627543 , with repercussions generally recognized , and , by a majority , dismissed the appeal of a taxpayer of Rio Grande do Sul that questioned the requirement for regular tax payment of taxes by the special tax regime for micro and small enterprises , the National Simple .
In the opinion of the Minister Rapporteur Dias Toffoli , " the requirement of tax compliance is not a requirement that you do this only for accession to the Single National . Admitting admission in the program that do not have regular tax is to instill in taxpayer who sacrificed to honor their obligations and commitments the feeling that the duty to pay their taxes is weak and inconvenient , in that performing and nonperforming end up equal and receive the same treatment . " He believes that such a requirement does not violate the principle of equality , however , turns out to confirm the value of equality , since the default is not in the same position as that which supported their charges .
In a dissenting opinion , Justice Marco Aurélio stated that the requirement in question " establishes a discrimination factor socially unacceptable and contrary to the Charter of the Republic ." With the rule , argued the minister, the micro and small enterprises , as through a difficulty , rather than being bailed , becomes the target of exclusion from the scheme more beneficial . Rightly dissenting opinion , considering that the Simples Nacional born precisely to assist micro and small , taking them out of the informality with differentiated taxation.
