Judgment handed down in favor of Centrorochas associates on CPRB until the end of 2018

Judgment rendered in favor of Centrorochas associates guaranteeing their right to remain in the optional regime of Social Security Contribution on Gross Revenue (CPRB) until the end of 2018

On the 27th of last September, the 6th Federal Civil Court of Vitória/ES issued a sentence accepting the arguments of Centrorochas to grant associates the right to remain in the optional regime of Social Security Contribution on Gross Revenue (CPRB) until the end of 2018, if for which they have chosen.

The decision was handed down in Writ of Mandamus n. 5005915-52.2018.4.02.5001, filed to question the legality of the revocation of the said regime, by Law 13.670/2018, in the same year of its enactment, which would oblige companies to pay the CPRB at a rate of 20% on the payroll wages in 2018.

The arguments were accepted that Law 13,670/2018 violated the principle of legal certainty, having surprised the taxpayer after he had opted, irrevocably, for the tax regime on gross revenue (4.5%), as provided by law in force at the time of the option.

Author: Claudio Ferreira Ferraz (Lawyer and legal advisor at Centrorochas)