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MIL OSI-C. Region: Latin/Latin America

Source: the Republic-of-Brazil-2

To the Attorney-General, the public prosecutor of the Taxpayer’s Legal is a change in the culture

Posted : 15/06/2020 – up-to-Date till : 14:41:25

The Attorney General of the Union, José Levi Mello, stated that the Provisional Measure of the Legal Taxpayer (MP nº 899/2019), which was converted into Law 13,988 of 2020, represents a culture change in the country and offers a series of strategic contributions for the Brazilian tax system. “It allows a specific look at each situation, such as, for example, in the pandemic, in which a specific installment was made based on the law in order to allow taxpayers to remain in compliance despite the extremely sensitive context experienced,” he explained. The subject was addressed by the Advocate General during an online lecture promoted by the Institute of Penal Guarantees (IGP) with the subject of Tax Transaction and its employment at the present time. “The Tax Transaction is now accepted in the light of legal criteria, strictly republican, and the Public Finance and taxpayers can then negotiate in tax matters, for the public interest, for the common good”, pointed out José Levi. “Here it is not the tax collection that is dictating the posture of the public power, but the constructive attitude of helping to recover and maintain companies and jobs,” he said. According to the Advocate General, the relationship between the Public Treasury and taxpayers cannot be distrustful, but constructive dialogue in favor of the public interest and the common good. “Hence the need to overcome a majestic model, in a Public Administration model based on dialogue, trust, consensus, which honors citizens and taxpayers as having fundamental rights. They are themselves the legitimate recipients of public policies, ”said José Levi. For the Advocate General, the law represents a radical change in culture in Public Administration and in the work of Public Advocacy. “From a confrontational relationship, we have moved to a cooperative relationship”, he emphasized. For him, the approval of the text should be celebrated. “It is a source of pride for all of us Brazilians. Because there was a convergence of wills, there was a very healthy institutional dialogue ”, he observed. José Levi also stressed that the transaction in tax matters had been in need of regulation for a long time. “There were many attempts at regulation and the fact is that in previous times our homeland culture might not have been so ready for the matter. Perhaps it has helped a lot in the last years an effort of all the Powers in the search of non-conflictual methods of solving legal questions. The fact is that we have evolved a lot in conciliation and arbitration and the new Code of Civil Procedure has also helped a lot in this, as it brought the procedural legal business ”, he evaluated. “And our culture, in a certain way, and in a natural way, has opened up to this new approach”. Tax reformJosé Levi also evaluated that tax reform has been attempted in the country for a long time and that despite some innovations, all of them were modest or very limited. For him, this reform difficulty happens because it involves a series of vectors. “There are many vectors that compete with each other: not only between the Public Farm and taxpayers, but also between the Public Farms of the union, federal entities and the federal district,” he observed. “I have said in this scenario, in this diagnosis of things, that perhaps we should have a minimalist attitude. To think about a reform that is mainly for the Union. If it somehow catalyzes the other entities to also seek a reform that is so much better ”, he defended. For him, such reform must be built based on three basic premises: an absolute respect for rights and fundamental taxpayer guarantees; severe simplification through the effective reduction of tax, principal and ancillary obligations; and absolute respect for the autonomy of the federated entities. The live transmission over the internet promoted by the IGP also counted on the participation of the IGP president, Ticiano Figueiredo, the UnB assistant professor and Federal District attorney Jorge Galvão, and the lawyer Sofia Campelo .

EDITOR’S NOTE: This article is a translation. Apologies should of the grammar and/or sentence structure not to be perfect.

MIL Translation OSI