Law 6999/21, urban recovery, exemption of tax credits in RJ, suspension of tax credits in RJ, Social Lease Program, real estate market in Rio
Interpretation of the Irs is favorable to taxpayers, because it recognizes the application of the exemption regime on capital gains earned in the conversion of investment made based on Resolution CMN No. 4373/14 for foreign direct investment, regulated by Law No. 4,131/62.
The collection of funds should be intended for the originally established purpose, and shall not be provided to the general cost of public administration
STF reviews controversy on the subject and may recognize unconstitutionality of increased ICMS rates for essential products.
Although it reaffirms the case law of higher courts, the Federal Supreme Court's decision has an impact on all ICMS taxpayers (even without legal action), since it purges from the Brazilian legal system a rule declared unconstitutional.
Despite the decision, many states, such as Rio de Janeiro, maintain the fee allocated to the Fire Department.
Because it is a tax linked to the state's tax recovery, the deposit for the FOT should only be charged when the RRF, which motivated its institution, comes back into force.
The proposals include changes in Income Tax collection on individuals and corporations and the taxation of profits and dividends.
Irs and the Attorney General's Office of the National Treasury signed notice that will allow taxpayers to join the new modality of tax transaction agreement to end administrative or judicial discussions
Applicants should be able to choose between their domicile, the Federal District, or the place of fact that gives rise to the claim. Change facilitates access to justice.
Despite its national scope, the ITR does not enter the agenda of the most relevant tax debates, quite possibly due to its reduced impact on federal revenue. Although the competence to legislate on its assessment criteria continues to be exclusive to the Federal Government, municipalities end up interfering in the composition of the tax calculation basis when they go through the activity of assessment and collection. This "municipalization" leads to a diversification of the criteria for measuring the value of the land, which, in turn, directly affects the amount of the ITR.
The trial was paralyzed at the request of minister Dias Toffoli. Still, the other ministers' votes already form a majority in favor of dismissing the Union's appeal. If there is no modulation, the decision will be valid for past and future values.