The PGFN (National Treasury Attorney General's Office) has advised taxpayers against pursuing judicial action to secure the use of tax loss credits and negative CSLL (Social Contribution on Net Profit) calculation bases in tax transactions that exceed the 65% limit established by the TCU (Federal Court of Accounts). This caution was highlighted at an event discussing the implications of the TCU's ruling on tax policy, emphasizing the need to comply with the active understanding of the court while it remains in effect.

Cristiano Neuenschwander, a national treasury attorney, noted that the TCU's stance has affected various negotiations, leading some taxpayers to consider judicial solutions. However, he emphasized that the PGFN must adhere to the rulings of the TCU and that taxpayer reliance on the judicial system may not be favorable in this context. This reflects broader implications for public policy related to tax transactions in Brazil, particularly as it relates to compliance and effective negotiation strategies.

The PGFN's position underscores the complexities surrounding tax legislation and the importance of understanding the limits imposed by fiscal authorities. By discouraging judicial action, the PGFN aims to clarify the legal landscape for taxpayers and encourage compliance with established regulations, while also signaling the importance of the TCU's role in shaping tax policy in Brazil. This situation places significant emphasis on taxpayer negotiation tactics and the need to remain within legal frameworks when navigating tax liabilities and benefits.