At its last judgment session of 2018, the Superior Court of Justice approved eight new summaries relating to public law.
Summaries are concise statements of repeated and settled understandings drawn from the Court’s judgments, serving as guidance for legal practitioners.
See the new summaries:
Summary 622: Notice of an infraction report stops the running of the statutory period for constituting the tax credit; once the administrative instance has been exhausted, either by the lapse of the period for challenging it or by notice of its final judgment, and the period granted by the administration for voluntary payment has expired, the limitation period for judicial collection begins.
Summary 623: Environmental obligations are propter rem in nature, and may be enforced against the current and/or previous owner or possessor, at the creditor’s choice.
Summary 624: Compensation for moral damages may be combined with the economic reparation provided for in Law 10,559/2002 (Political Amnesty Law).
Summary 625: An administrative request for set-off or refund does not interrupt the limitation period for an action for repayment of taxes unduly paid under article 168 of the National Tax Code, nor that for enforcement of a judgment against the Public Treasury.
Summary 626: The levying of IPTU (municipal property tax) on property located in an area considered by local law to be urbanizable or for urban expansion is not conditional on the existence of the improvements listed in article 32, paragraph 1, of the National Tax Code.
Summary 627: Taxpayers are entitled to the granting or maintenance of the Income Tax exemption without being required to show that the symptoms of the disease are current or that the illness has recurred.
Summary 628: The theory of encampment applies in writs of mandamus when the following requirements are met cumulatively: a) a hierarchical relationship between the authority that provided information and the one that ordered the challenged act; b) a statement on the merits in the information provided; and c) no change to the jurisdiction established in the Federal Constitution.
Summary 629: As regards environmental damage, the defendant may be ordered to perform or refrain from performing an act together with paying compensation.
