The Quality Vote Of The President Of The Carf Defined The Collection Of R$ 5.7 Billion In Tax Liabilities To The State-Owned Company. Petrobras Asserted That It Will Take The Necessary Measures To Suspend The Collection And Not Be Obligated To Make The Payment.
The state-owned company Petrobras Informed The Press On Wednesday (02/01) About Another Update Regarding The Collection Process By The Carf Against The Company. According To Them, The First Chamber Of The Superior Tax Appeals Court (CSRF), A Body That Is Part Of The Administrative Council Of Tax Appeals (CARF), Denied The Company’s Appeals. Thus, There Will Be A Collection Of R$ 5.7 Billion In Tax Liabilities Following The Quality Vote By The Organization’s President.
Carf Denies Petrobras’ Appeal By Quality Vote, Thus Maintaining The Amount Of R$ 5.7 Billion In Tax Liabilities That The Company Must Pay
On Wednesday, The Oil Company Petrobras Came Public To Comment On The Decision, By Quality Vote, Of The Carf To Deny Its Appeals Regarding The Tax Liabilities Under Collection At The Company.
Through The Quality Vote, The Position Of The Chamber’s President, Always A Representative Of The Tax Authorities, Carries Double Weight In Case Of A Tie.
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Thus, The First Chamber Of The Superior Tax Appeals Court (CSRF) Maintained The IRPJ And CSLL Due Related To The Profits Of Its Subsidiary Abroad For The Fiscal Years 2011 And 2012.
Therefore, The Decision By Quality Vote Of The Carf Maintains The Company’s Tax Liabilities, Amounting To R$ 5.7 Billion, As Definitive In The Administrative Scope.
Both Cases Dealt With By The Agency Regarding The Collection From Petrobras Concerned The Taxation Of Profits In The Netherlands. The Country Has 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 The Provisional Measure (MP) 2158-35/2001, Which Determines The Taxation In Brazil Of Profits Made By Companies Linked Abroad.
The Counselor Fernando Brasil De Oliveira Pinto, The Rapporteur Of The Process, Denied Provision To The Appeals Presented By Petrobras.
On The Other Hand, Counselor Lívia De Carli Germano Opened A Divergence. Thus, The Quality Vote Of The Agency’s President Prevail, Thus Maintaining The Collection Of Tax Liabilities From The State-Owned Company.
Even With The Decision Made By Quality Vote, Petrobras Claims It Will Continue To Appeal To Avoid The Collection Of Tax Liabilities At The Agency
Restored By Provisional Measure No. 1,160 Of 2023, The Quality Vote Provides That In Case Of A Tie, The President’s Vote Will Count As Double In The Result.
Thus, The Word Of The Carf President Prevails Regarding Decisions Made In Situations Of Internal Divergence, As Happened With The Collection Of Petrobras’ Tax Liabilities.
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, From Transpetro.
Despite Being For The Payment Of R$ 5.7 Billion In Tax Liabilities, As Provided By The Agency’s Decision, The Company Will Not Rest.
Petrobras Asserted That It Will Continue To Take The Necessary Measures To Avoid The Collection Of 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 Decision Of The CARF Does Not Imply Provisioning In The Company’s Financial Statements,” Asserted The State-Owned Company.
Now, It Remains For The Carf To Uphold The Decision To Collect The Tax Liabilities According To The Quality Vote, As Well As For Petrobras To Continue The Fight For The Suspension Of The Liabilities.

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