Publications
The Brazilian Supreme Court softened the effects of the decision that recognized as unconstitutional levying of the tax by the states and decided that they are effective as of April 21, 2021.
For the tax authorities, young apprentices are linked to the Brazilian General Social Security Regime and compulsorily insured, which justifies the requirement of social security contributions. But decisions to the contrary have been handed down in federal courts.
The new rule defines the types of debt that can be negotiated and the obligations to be fulfilled by the taxpayer who opts for the new kind of settlement.
The regulation of enterprises with environmental impact, such as tailings and waste dams resulting from extractive and industrial activities, has undergone constant evolution over the years, especially because of the recent events involving such structures.
Technical opinions of the last 20 years used as a basis for appeal decisions and administrative nullity proceedings are available in the publication of the PTO launched in December.
Tax will focus once on the supply chain and should be collected by producers or importers.
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