Our attorneys Ilse Andriotti, Leonardo da Rocha Sá, and Isabela Magalhães published an article in JOTA analyzing the unconstitutionality of deadlines that prevent taxpayers from using tax credits recognized by the courts.
The text examines how Normative Instruction 2.055/2021 and Law 14.873/2024 established a five-year deadline for taxpayers to offset taxes paid unduly and recognized by the courts. However, the Constitution requires a complementary law to create tax limitation periods, not an ordinary law. A recent decision by the Superior Court of Justice (STJ) reversed consolidated case law, leaving taxpayers who won lawsuits unable to fully use their credits.
The plaintiffs argue that the time limits are unconstitutional because they violate the hierarchy of laws. The restrictions particularly harm taxpayers with few outstanding debts or in a loss situation, nullify final court decisions, and allow the Federal Government to enrich itself unlawfully by preventing taxpayers from using court-recognized credits.