Interpretation given in Cosit Consultation Solution No. 148/20 contradicts Law No. 13,982/20, which did not condition the benefit of deduction on the granting of sick benefits to employees on leave due to covid-19.
There is discussion regarding the validity of article 4, sole paragraph, of Law No. 6,950/81 with respect to a limitation on the taxable base for third party and social security contributions to 20 times the highest minimum wage in force in Brazil.
The administrative act in dispute is already endowed with self-execution. With the withdrawal of the claim, its legality is confirmed.
Are those taxes due after the decision has become final regarding the right to claim an offset of tax credits, when the credit is authorized at the administrative level, or when the offset statements are transmitted? The Superior Court of Appeals will have the final say on the subject.
Me Ordinance No. 340/20 creates appeal chambers to judge cases of less than 60 minimum wages and authorizes remote sessions
Decree 47332/20, Law 9041/20, FECP debt, FEEF debt, FOT debt
Instrumentos jurídicos aumentam a efetividade das decisões do STF, além de dar segurança e tratamento isonômico a litigantes que tenham preocupações idênticas.
Rio de Janeiro government also cuts by up to 90% interest and fines related to overdue tax debts for companies in the oil and natural gas sector. Learn about the conditions.
The measure is seen as one of the greatest tools of tax justice ever introduced into the Brazilian legal system. Our lawyers analyze its effects on ongoing cases at the administrative and judicial levels.
With the launching of the New Gas Market program in 2019, Brazil entered a new phase of projects in the various stages of the natural gas industry chain, intending to promote the sector's competitiveness. To move forward, Brazil must face a series of tax challenges, which our attorneys analyze in this article.