Federal Court guarantees 2% refund to Centrorochas associates until the end of 2018

Federal Justice guarantees Centrorochas associates the right to maintain the percentage of 2% in the calculation of credits in Reintegra until the end of 2018

Last year, Centrorochas filed a Writ of Mandamus against Decree 9,393/18, which amended Law 13,043/2014 and immediately reduced the rate used to calculate Reintegra credits from 2% to 0.1%.

The lawsuit, which is being processed before the 6th Federal Civil Court of Vitória/ES under n. 5005904-23.2018.4.02.500, was based on the failure of Decree 9.393/18 to the principle of precedence, as the regime could only have been changed in the following year, that is, in 2019.

In the sentence handed down last April, the understanding prevailed that the reduction in the rate used to calculate REINTEGRA credits represented, albeit indirectly, an undeniable increase in the tax burden to justify the application of the principle of precedence, guaranteeing the right of associates of CENTROROCHAS to maintain the percentage of 2% in the calculation of credits in REINTEGRA until the end of 2018.

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

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