By unanimous decision, the 2nd Panel of the Superior Court of Appeals (STJ) recognized the illegality of the early revocation of the tax incentive provided for in Law 11,196/05, known as the Asset Law. Through the Digital Inclusion Program, the law...
Can a normative instruction alter the calculation methodology prescribed by law for determining the transfer price in import and export operations involving goods, services, or rights? Must the taxpayer calculate the transfer price pursuant to...
Sinief Act 26/22 was published on 6 July in the Official Gazette, amending the Sinief Act 01/21, which establishes a differentiated treatment of ICMS applicable to natural gas processing. The Sinief Act 26/22 aims at improving and bringing greater...
The Constitutional Amendment 123/22, enacted on July 15, made relevant changes to the federal and state tax regime applicable to fuels, especially to establish competitiveness differential for biofuels in relation to fossil alternatives. Among the...
Since July 1st, when it was published in the extra edition of the Official Gazette of the State of Rio de Janeiro, it is in force the Decree 48,145/22, which sets the maximum ICMS rate in the State for internal transactions  and  services...
PGE-RJ regulates procedures for cases have become final Leonardo Martins and Andre Araujo de Andrade The Attorney General's Office of the State of Rio de Janeiro (PGE-RJ), through the Joint Service Order - OSC PG-02/PG-03/PG-19 01/2022...
STJ recognizes this possibility in the case of payment in installments of the tax credit 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...
Decision is opposed to the position of taxpayers, mainly in proceedings relating to the tax classification of products Taxpayers were surprised earlier this year by an important decision of the Superior Court of Justice (STJ) in the case file of...
While there is no specific standard on the subject, taxation should follow existing ones the Brazilian legislation Defined as the "word of the year" of 2021 by Collins Dictionary, the NFT, acronym for the term Non-Fungible Token (or, in...
A recurrent and still controversial topic in the scope of the Administrative Tax Appeals Board (Carf) is the application of an isolated fine of 50% for non-payment of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL)...
The Federal Supreme Court (STF) has unanimously decided to consider April 20, 2021, as the starting date for the effects of the decisions handed down in Direct Actions of Unconstitutionality (ADIs) that declared state laws unconstitutional...
Companies have challenged in court the obligation to pay social security contributions (employer's, third-party, and Environmental Labor Risk - RAT) on amounts paid to minor apprentices, considering the peculiar nature of this labor relationship....
In response to the great expectation of taxpayers on the topic, the Brazilian Federal Revenue Service (RFB) and the Attorney General of the Brazilian Treasury (PGFN) issued, on May 3, 2022, Notice 09/22, which deals with the settlement of tax debts...
Diogo Martins Teixeira, Luíza Oliveira Azevedo and Matteus Mendonça Complementary Law 192/22 regulated the iCMS single-phase incidence regime on fuels, provided for in Article 155 paragraph 2nd, XII, ‘h’ of the Federal...
The ICMS Agreement 16/22, published in the Official Gazette on March 25, regulated the single-phase incidence of ICMS for diesel oil, establishing the following rates in the transactions with the product: FUEL AD REM RATE (R$/PER LITER)...
The majority of the justices of the Federal Supreme Court (STF) dismissed Direct Action for Unconstitutionality (ADI) 4980, following the opinion of the reporting justice, Nunes Marques. The score was eight votes for dismissal of the action against...
In line with the objective of bringing the tax authorities and taxpayers closer together, reducing tax litigation through the use of alternative or appropriate methods, PGE Resolutions 4826 and 4827, of March 16, 2022, were published in the...
The federal government published last March 22 three measures to encourage the production of biogas and biomethane, entered into jointly by the Ministry of Environment (MMA) and the Ministry of Mines and Energy (MME). Decree 11,003/22 instituted...
The Superior Chamber of the Court of Taxes and Fees of the State of São Paulo (TIT) judged, in the thematic session held on March 24, appeals that deal with the cancellation of ICMS credits arising from the acquisition of taxpayer goods from the...
In the opening article of the monthly column "Carf's Judgments", the theme could be no other than discussions involving the “casting vote”. The existence of a tiebreaker that favors the tax authorities, or the taxpayer, has long permeated the...