Publications | Tax
Recent decision of the Supreme Court on collection of the fee contradicts position taken earlier and creates doubts.
Recent Carf precedents reinforce arguments against discounting the amount.
Justices discuss the limits of res judicata in tax matters.
Position of the Court's 2nd Panel consolidates case law on the topic.
Divergent criteria adopted by Law 9,430/96 and by Normative Instruction 243/02 cause controversy and are under review by the STJ.
Changes contribute to increase the access to a key infrastructure, diversity of players and stimulate competition in the natural gas market.
New rules aim to establish competitive differential for biofuels in relation to fossil fuels.
New rule is valid for transactions and services with fuels, electricity, communications and public transport and it is aligned with Complementary Law 194/22
PGE-RJ regulates procedures for cases have become final.
In a unanimous judgment, the 1st Section of the Superior Court of Justice (STJ) granted the claim of the National Treasury to reaffirm its position regarding the possibility of maintaining the seizure of bank deposits via the BACENJUD system even though the taxpayer subsequently is enrolled on a program to pay such tax credit executed in installments.
Taxpayers were surprised earlier this year by an important decision of the Superior Court of Justice (STJ) in the case file of Special Appeal 1.826.124/SC. The 1st Class of the Court unanimously recognized the possibility of customs review even after the customs clearance has been submitted to conference procedures (i.e., having gone through inspection channels that require more detained analysis of imported goods). The decision is in line with what has been strongly defended by taxpayers, especially in cases relating to the tax classification of products.
Defined as the "word of the year" of 2021 by Collins Dictionary, the NFT, acronym for the term Non-Fungible Token (or, in Portuguese, ”token não fungível”), has increased the attention from entrepreneurs and investors in recent years.
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