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The casting vote of the president of Carf defined the collection of R$ 5,7 billion in tax debts to the state-owned company. Petrobras stated that it will take the necessary measures to suspend the collection and not be obliged to make the payment.
the state company Petrobras informed the press on wednesday (01/02) another update on the process of charging the company with Carf. According to her, the First Panel of the Superior Chamber of Tax Appeals (CSRF), a member of the Administrative Council of Tax Appeals (CARF), denied the company's appeals. As a result, R$ 5,7 billion will be charged in tax debts, after the casting vote of the organization's president.
Carf denies Petrobras' appeal by casting vote, thus maintaining the amount of BRL 5,7 billion in tax debts that the company must pay
This Wednesday, the oil company Petrobras went public to comment on the decision, by casting vote, by Carf to deny its appeals regarding the tax debts being collected by the company.
Through the casting vote, the position of the president of the class, always a representative of the tax authorities, has double weight in the event of a tie.
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Thus, the First Panel of the Superior Chamber of Tax Appeals (CSRF) upheld the IRPJ and CSLL related to the profits of its subsidiary abroad for the years 2011 and 2012.
Thus, Carf's decision by casting vote maintains the company's tax debts, in the amount of R$ 5,7 billion, as final at the administrative level.
Both cases dealt with by the body regarding the collection of Petrobras were about the taxation of profits in the Netherlands. The country maintains an agreement with Brazil to avoid double taxation.
The discussion is whether article 7 of the treaty to avoid double taxation is incompatible with article 74 of Provisional Measure (MP) 2158-35/2001, which determines the taxation, in Brazil, of results earned by a related company abroad.
Counselor Fernando Brasil de Oliveira Pinto, rapporteur for the case, dismissed the appeals filed by Petrobras.
On the other hand, counselor Lívia de Carli Germano opened a divergence. In this way, the casting vote of the president of the body prevailed, thus maintaining due the collection on the tax debts of the state-owned company.
Even with decision-making by casting vote, Petrobras says it will continue with resources to avoid the collection of tax debts in the body
Restored by Provisional Measure No. 1.160, of 2023, the casting vote provides that, in the event of a tie, the president's vote will count as a double in the result.
In this way, the word of the president of Carf prevails regarding decisions taken in situations of internal disagreement, as happened with the collection of Petrobras' tax debts.
The cases judged were 16682.722510/2015-34 and 16682.722511/2015-89. The result was replicated in the judgment of case 16682.721230/2018-51, by Transpetro.
Although it was for the payment of R$ 5,7 billion in debts, as provided for by the agency's decision, the company will not rest.
Petrobras said it will continue with the necessary resources to avoid charging the amount.
"The expectation of loss in this contingency is considered possible, being the subject of an explanatory note in the financial statements and the CARF decision does not imply provisioning in the company's statements", said the state-owned company.
Now, it remains for Carf to maintain the decision to collect tax debts in accordance with the casting vote, as well as for Petrobras to continue in the fight for the suspension of debts.
