Analysis of Ruling No. 9995 of 2024: Appeals and Notifications in Tax Litigation

Tax litigation is a complex area where the regularity of notifications and the methods of appeal play a crucial role. The recent ruling No. 9995 of April 12, 2024, offers important clarifications on these aspects, emphasizing how the failure to appeal a payment notice can lead to a lack of interest in contesting an assessment notice. In this article, we will examine the details of the ruling and its legal implications.

Context of the Ruling

The ruling under review concerns a case where an assessment notice was appealed late due to notification defects. The central issue lies in the subsequent issuance of a payment notice, which the interested party did not appeal. The Court established that in case of failure to appeal the payment notice, the latter must be considered final, thereby eliminating the interest in contesting the notification of the assessment notice.

SOLVE ET REPETE - TAX LITIGATION (REGULATION POST-1972 TAX REFORM) - IN GENERAL Appeal of assessment notice for notification defect - Subsequent issuance of payment notice - Failure to appeal - Consequences - Supervening lack of interest in contesting the notification of the notice - Basis. In the case of a late appeal of an assessment notice due to irregularities in its notification, the failure to appeal the subsequent payment notice originating from the same assessment (considered final, i.e., duly notified) results in the loss of interest in pursuing the judgment on the tax act, based on the acknowledgment (due to non-contestation) of the formal regularity of the procedural sequence leading to the payment notice (including the notification of the assessment notice).

Legal Implications

The Court's decision highlights several fundamental points:

• Regularity of Notification: The ruling reiterates the importance of the regularity of notifications in tax litigation. If an assessment notice is considered duly notified and is not appealed, the taxpayer cannot contest it at a later stage.
• Finality of the Payment Notice: A payment notice issued after an assessment notice, if not appealed, becomes final. This implies that the taxpayer tacitly accepts the regularity of the procedure.
• 'Solve et Repete' Principle: This legal principle implies that the taxpayer must resolve tax disputes (solvere) before being able to reclaim (repete) their claims. The ruling reinforces this principle by establishing that failure to appeal leads to a lack of interest.

Conclusions

Ruling No. 9995 of 2024 serves as an important guide for taxpayers and legal professionals. It clarifies how deadlines and appeal procedures are crucial in tax litigation. Ignoring the opportunity to appeal a payment notice can lead to significant consequences, including the loss of the right to contest the regularity of the assessment notice. Therefore, it is essential for taxpayers to be aware of their rights and the deadlines within which they must act to avoid compromising their legal position.