The Supreme Court has redefined the calculation of the economic damage caused by possible inaccuracies in the settlement of taxes made by institutions. This assessment is crucial to determine the degree of seriousness of the mistake committed, which is directly related to the percentage of penalty that will ultimately be applied to the institution if the incorrectness is confirmed. Before this ruling, the economic damage was calculated in relation to the differential liability, that is, the difference between the result declared by the entity as the final result of the tax and the calculation of the result made by the Tax Agency in the parallel return. With the…
