Post by account_disabled on Mar 12, 2024 7:27:25 GMT
The extinction of the tax credit when there is an administrative decision from which the taxpayer can no longer be appealed (item IX): "Thus, if the issue on which there was no majority in favor of the taxpayer is decided , by application of article 112 of the CTN, the Treasury, having been defeated, cannot take the case to court, which would unbalance the results to the detriment of the Tax Authorities". Peres was president of the chamber of the TIT for more than five years and said that, during this period, he cast, "on several occasions", tie-breaking votes in a different sense than the previous one, even if contrary to his personal conviction on the matter.
He classified the quality vote as the "only possible tiebreaker criterion" for the TIT and ruled out the possibility of calling more judges in cases of a tie. "The quorum of judges established by legislation cannot be changed and the call for a new judge would expand the number of Belgium Phone Number Data judges. The replacement must maintain parity, and the call, in this case, would no longer observe it by adding one more member to the body judge, making the number of its members unique, with no provision for a judge representing the Treasury or a judge representing taxpayers.
Finally, the judge highlighted that the casting vote is not exclusive to Carf or TIT and is also applied to resolve ties in some circumstances by other bodies. He cited as examples the Federal Supreme Court, the Administrative Council for Economic Defense (Cade) and the TJ-SP itself. Peres' conclusion, therefore, was that the quality vote is the criterion chosen by the legislator, in the exercise of its autonomy, with no other legal possibility to break the tie in the TIT's judgments. Dollar Photo Club Dollar Photo Club Vote of quality in the TIT was considered constitutional by the Special Body of the TJ-SP Declaration of defeated vote Rapporteur drawn, judge Ferreira Rodrigues voted for the rule to be unconstitutional, but was defeated.
He classified the quality vote as the "only possible tiebreaker criterion" for the TIT and ruled out the possibility of calling more judges in cases of a tie. "The quorum of judges established by legislation cannot be changed and the call for a new judge would expand the number of Belgium Phone Number Data judges. The replacement must maintain parity, and the call, in this case, would no longer observe it by adding one more member to the body judge, making the number of its members unique, with no provision for a judge representing the Treasury or a judge representing taxpayers.
Finally, the judge highlighted that the casting vote is not exclusive to Carf or TIT and is also applied to resolve ties in some circumstances by other bodies. He cited as examples the Federal Supreme Court, the Administrative Council for Economic Defense (Cade) and the TJ-SP itself. Peres' conclusion, therefore, was that the quality vote is the criterion chosen by the legislator, in the exercise of its autonomy, with no other legal possibility to break the tie in the TIT's judgments. Dollar Photo Club Dollar Photo Club Vote of quality in the TIT was considered constitutional by the Special Body of the TJ-SP Declaration of defeated vote Rapporteur drawn, judge Ferreira Rodrigues voted for the rule to be unconstitutional, but was defeated.