Conhecido também como voto de Minerva, o voto de qualidade é dado pelo presidente de um tribunal em caso de empate. No Carf, o presidente sempre é um representante da Fazenda Nacional. Até então, os empates eram decididos a favor do contribuinte.
A OAB pediu que o Supremo suspenda a volta do voto de qualidade até que a ação seja julgada pelo plenário do STF ou o Congresso derrube a medida provisória. O presidente da entidade, Beto Simonetti, alegou que o voto de qualidade gera uma situação de “iniquidade” nos julgamentos tributários federais.
Por Guilherme Amado e Eduardo Barretto
Fonte: metropoles.com
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