Tax
The Supreme Federal Court (STF) concluded, in March, the analysis of an important tax issue involving the exclusion of presumed credits of Tax on Circulation of Goods and Services (ICMS) from the calculation bases of PIS and Cofins. This is the...
The year 2020 will be marked not only by the pandemic, but by the speed with which the organs of public administration have adapted to the new reality of social distancing. The Administrative Council of Tax Appeals (Carf), the body responsible for...
With the publication of Sefaz Resolution No. 202/21 and PGE Resolution No. 4671/21 in the Official Gazette of the State of Rio de Janeiro, enrollment into PEP-ICMS - the special program for payment in installments of tax debts of the State of Rio...
After almost five years since the filing of the Repetitive Demand Resolution Incident (IRDR) No.0017610-97.2016.4.03.0000, the controversy over the The need to establish the legal personality disregard incident (IDPJ) in cases of tax liability was...
Following in the steps of what was inaugurated in the federal sphere, the State of São Paulo published, in October, Law No. 17,293/20, which, among other measures, instituted tax settlement at the state level, allowing consensual resolution of...
Until the advent of Law No. 13,988/20, known as the Legal Taxpayer Law or the Tax Settlement Law, the procedure for administrative resolution of small tax disputes (litigation of up to 60 minimum wages) was essentially regulated by the system...
An analysis of the documents underlying the debate and subsequent approval of Complementary Law No. 160/2017 (LC 160/17) reveals that the purpose of the law was to terminate the litigation associated with the ICMS “Tax War”. From the state...
The São Paulo state government has issued five decrees that amend the ICMS Regulation (RICMS / SP) and re-establish some of the tax benefits listed in Annex I of the RICMS / SP, as described below: Decree nº 65.469 / 21 - Alters item I of...
The Brazilian Internal Revenue Service (RFB) clarified, through the Cosit Consultation Solution No. 148, of December 21, 2020, the limit of the application of the tax benefit instituted by article 5 of Law no. 13,982/20, which allowed deducting...
An old and even somewhat forgotten discussion has come to the fore again in recent years. It is the limitation on the taxable base for contributions intended for other entities and funds, commonly called third-party contributions, including Sesi...
Leonardo Martins e Matheus Caldas Cruz With the enactment of Complementary Law No. 189/2020, published on December 29, 2020, the State of Rio de Janeiro internalized ICMS Agreement No. 87/2020, entered into by the National Tax {Revenue}...
The writ of mandamus is a procedural instrument provided for in the Federal Constitution to protect citizens against abuse of power or illegality committed by a member of the Public Administration. With this constitutional lawsuit, the aim is to...
