By Camila Friaça

Rapporteur Justice Sérgio Kukina, accompanied by Justice Napoleão Nunes Maia Filho, understood that it is possible to issue a certificate of tax compliance to a branch if the debts of the parent company or another branch are the impediment. The vote was cast in the judgment of AResp No. 1,286,122, on the grounds that the Court has consolidated case law to the effect that the parent company and the branches must be considered autonomous tax entities, legally and administratively, given the existence of different CNPJs, and that the tax compliance of each legal entity must also be considered individual.

However, Justice Gurgel de Faria, accompanied by Justice Regina Helena Costa, disagreed, and stated that it was necessary to change the aforementioned understanding to align it with that established in the judgment of Special Appeal 1,355,812, in the system of repetitive appeals, where it was defined that branches do not have their own legal personality. In the judgment of the repetitive appeal in question, it was stated that the tax principle of the autonomy of establishments is an institute of substantive law related to the origin of the tax obligation of each tax specifically considered, and is not related to the company's patrimonial liability provided for in procedural law rules. In the same session, Justice Benedito Gonçalves requested to review the case file.

The Mazzucco & Mello Advogados tax team is available to provide any clarification on this topic.