After rumors about the alleged extinction of the Administrative Council of Tax Appeals (Carf), the entity published on its website data on its performance in 2018. According to the document, Carf judged 25,328 cases last year alone, totaling around R$ 430 billion. Thus, if there were no new cases addressed to the Council, Carf’s stock of proceedings would be extinguished in six years. The prognosis made in 2015 by an internal Council study was 77 years.
In a note, the Council stated that measures were taken to combat procedural delays, with emphasis on intensifying the judgment of processes in the system of repetitive appeals and creation of extraordinary groups responsible for cases of up to 60 minimum wages. The president of Carf, Adriana Gomes Rêgo, longs for the increase of extraordinary classes, as a means to unlock the administrative litigation.
“The creation of extraordinary classes is undoubtedly an effective mechanism. However, it is necessary to point out, for example, the need for prior evaluation of the correct application of the systematic judgment of repetitive appeals. Thus, it is possible to prevent cases of similar nature from being judged without observing the appropriate circumstances, causing serious legal uncertainty to the taxpayers,” says Bruno Zaroni, partner of Zaroni Advogados.