Last year was special for the Administrative Council of Tax Appeals (Carf). The period began with heated discussions (and many lawsuits) questioning the productivity bonus of tax auditors and ended with the joining of the representatives of the Brazilian Treasury in the strike for regulation of the bonus.
This article discusses the possibility that taxpayers may obtain from the Public Treasury reimbursement of expenses incurred in contracting for a bank guarantee or insurance-guarantee offered in guarantee in tax executions as a requirement for filing a motion to stay the execution.
Since the Federal Police launched Operation Zelotes in 2015, which unveiled corruption cases in the Administrative Tax Appeals Board (CARF), the body has undergone several institutional changes, such as a change in its directors, changes in internal rules, reduction in number of panels, among other measures that sought to reformulate the body's procedure for deciding cases.
May costly tax benefits be canceled at any time and with retroactive effect? A remarkable case in this respect, which we discuss in depth in this article, involves benefits granted on the basis of the legislation that created the now extinct Sudene...
Covenant No. 52/2017, recently issued by Confaz (National Finance Policy Council), followed the understanding of the Second Panel of the STJ (Superior Court of Justice) in the sense that the ICMS due under the withholding regime (ICMS-ST) is embedded in its own calculation basis.
Decree No. 9,042, promulgated by the President of Brazil in early May, modified the rules for determining the reference price of oil and the basis for calculating royalties and special participations by adding provisions to Decree No. 2,705/1998.
Bitcoins have gained increasing prominence in the media. In March, the price of each unit surpassed the value of one ounce of gold for the first time. In addition, some online retailers have begun to accept bitcoin as a means of payment, which has also put the virtual currency in the media. Despite this growing popularity, however, bitcoin is still a mystery to many.
A specific point of the Special Tax Regularization Program (PERT), instituted by Provisional Presidential Decree No. 783, of May 31, 2017 ("MP"), has been questioned by some companies and will in many cases be essential in reaching a decision on whether to join the program. It is a reduction of the initiation fee from 20% to 7.5% offered in some situations.
O plenário do Supremo Tribunal Federal encerrou, em março, um dos julgamentos mais esperados pelos contribuintes. O tema: a exclusão do ICMS da base de cálculo do PIS e da Cofins (RE nº 574.706/PR). A tese jurídica firmada pela Corte Suprema é de que o ICMS não compõe a base de cálculo para a incidência do PIS e da Cofins (tema 69 de repercussão geral).
Law 13,169/2015: increasing of CSLL rate It was published in the Oficial Gazette, on Thursday, October 7, 2015, Law 13,169/2015, which is the provisional measure 675/2015 conversion into law. According to the modifications introduced in section...