EXCLUSÃO DO ICMS DA BASE DE CÁLCULO DO PIS/COFINS. APLICAÇÃO DO RE 574.706. PENDÊNCIA DE JULGAMENTO DOS EMBARGOS DE DECLARAÇÃO EM QUE SE APRECIARÁ A MODULAÇÃO DE EFEITOS. AFASTAMENTO DA MULTA

EXCLUSÃO DO ICMS DA BASE DE CÁLCULO DO PIS/COFINS. APLICAÇÃO DO RE 574.706. PENDÊNCIA DE JULGAMENTO DOS EMBARGOS DE DECLARAÇÃO EM QUE SE APRECIARÁ A MODULAÇÃO DE EFEITOS. AFASTAMENTO DA MULTA DO ARTIGO 1.021, § 4º, DO CPC. AGRAVO DESPROVIDO SEM A APLICAÇÃO DE MULTA . 1. Considerando que se encontram pendentes de julgamento os embargos de declaração opostos em face do acórdão do RE 574.706, ocasião em que se discutirá a modulação de efeitos, penso que não deve ser aplicada a multa do art. 1.021, §4º, do CPC, no julgamento do presente agravo. 2. Agravo desprovido sem aplicação da multa do art. 1.021, §4º, do CPC. RE 370218 AgR-segundo / SC, DJ 15/04/2019.

OECD – REFORMS OF FISCAL RELATIONS IN BRAZIL: Main issues, challenges, and reforms

OECD – REFORMS OF FISCAL RELATIONS IN BRAZIL: Main issues, challenges, and reforms. Ana Luisa Fernandes and Pricilla Santana (2018). 1. This document is submitted to delegates for information and discussion at the 14th annual meeting of the OECD Network on Fiscal Relations across Levels of Government. It supports the discussion of the roundtable session on fiscal federalism reforms, presenting proposed reforms of fiscal relations in Brazil. 2. Brazil is a three-tiered federation since the Federal Constitution of 1988 decentralised the political power and strengthened federalism, turning the municipalities into a member of the federation with administrative and political autonomy. The federal pact is based on the distribution of power and assignments among the levels of government established by the Constitution. Due to this division, Brazil is characterized by a relatively high degree of political and fiscal decentralisation compared to other countries (Ter-Minassian and de Mello, 2016). 3. Tax assignment in Brazil is clearly defined in the Constitution, and most of the transfers to subnational governments (SNGs) are made according to non-discretionary constitutional rules. On the other hand, there are competition and overlap in the division of some attributions, such as the provision of health and education services. 4. The purpose of this document is to introduce one of the main issues regarding fiscal relations in Brazil and discuss possible reforms. The second section gives an overview of the fiscal relations and their main difficulties and challenges. The third section presents the reforms that have been recently implemented or are being carried out to address the problems presented. Finally, in the fourth section, possible complementary reforms to the previous ones are discussed. (…) CONCLUSION. 58. Brazil is a federation with a relatively high degree of decentralisation. Its tax burden and indebtedness are also high compared to its peers; thus, there is not much room for tax revenue increases. A reform to improve the subnational governments’ finances should focus on reducing the budgetary rigidity by decreasing the mandatory expenditure and procyclical mechanisms, such as earmarked revenues. 59. Another important measure is to improve the accounting standardisation and enforce the Fiscal Responsibility Law. In this sense, progress has been made, such as the reformulation of the Fiscal Adjustment Program and the implementation of the Matrix of Accounting Balances. An important additional measure would be the construction of the Fiscal Management Board. Moreover, for a transparent and effective control of the indebtedness of the states, reforms have been made such as the revision of the analysis of payment capacity and the establishment of a limit for new loans with an objective rule based on the states’ fiscal scenario.