Tagged with: Tax

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 Constitution, among other measures. The single-phase regime shall be applicable to the...

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...

What is the time of taxation, for the purposes of Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL), of the tax credit recognized in court and subject to compensation? Answer to Advance Ruling Request183/21, published at...

The 1st Section of the Superior Court of Justice (STJ) recently ended a debate that had lasted for more than 20 years in the courts. In judging the embargoes of divergence in the Special Appeal (EREsp) 1.213.143/RS, the 1st Section recognized the...

Enacted by CAMEX Executive Management Committee (Gecex) at the end of last year, Resolution n. 291/21 extended the term of the Ex-tariffs listed in Section 1st of that document to April 30, 2022. The same Resolution authorized the Secretariat for...

The constitutionality control of all the norms introduced in the system of brazilian positive law is ultimately conferred on the Supreme Federal Court (STF).[1] The compatibility of the norms with the most appropriate interpretation of the Federal...

The covid-19 pandemic intensified the adoption of remote work, through which the employee performs his duties without physically attending the company. From the perspective of social security contributions, the place where the employee performs...

One of the greatest virtues of the Judiciary is to pacify social relations through the jurisprudence it creates on the various themes that are submitted to it. It happens that, in Brazil, even today, attempts to resurrect issues already faced by...

Historically, case law has tended to reduce the influence of tax liabilities on judicial reorganizations, with the recurrent relaxation of the rules on mandatory proof of good tax standing for companies petitioning for judicial reorganization...

The Superior Court of Appeals (STJ) decided, in 2018, Repetitive Appeal (REsp) 1.221.170/PR, which dealt with appropriation of PIS and Cofins credits based on the concept of inputs. At the time, the STJ gave the legal interpretation to the...

In 2018, the Superior Court of Appeals (STJ) ruled out the restrictive concept of input material, according to which the expense with input material should be directly integrated into the formation process of the end product or provision of service...

Since the general repercussion became a requirement for admission of extraordinary appeals in the Supreme Court (STF), this type of appeal has been paving the way for questions of great national interest to reach the Court and affect a significant...

With the publication of Decrees Nos. 47,767/21 and 47,768/21 on September 21, the State of Rio de Janeiro regulated, respectively, Laws Nos. 9,214/21 and 9,289/21, which define special tax treatment for thermoelectric projects in its territory....

Leonardo Martins and João Victor Sadocci With the publication of Law No. 6,999 on July 14 of this year, the City of Rio de Janeiro instituted tax benefits for the building works framed in the Reviver Centro Program, created to promote the urban,...

The recent Answer to Consultation (SC Cosit) no. 99, of June 21 of this year, dealt with the imposition of Withholding Income Tax (IRRF) in the conversion of foreign investment in the Brazilian financial and capital markets via portfolio, pursuant...

Tax

Complementary law regulates single-phase collection of ICMS on fuels

ICMS Agreement regulates single-phase ICMS collection on diesel oil

STF declares valid the rule that prevents the Federal Revenue Service of Brazil from sending tax representations for criminal purposes to the MPF before the final administrative decision

Dispute resolution methods in the State of Rio de Janeiro

New incentive measures for the biogas and biomethane sector

TIT requires ICMS agreement to accept ICMS credit in acquisition of goods from the Manaus Free Zone

Carf: constitutionality of the tiebreaker favorable to the taxpayer will be assessed by the Supreme Court

Consultation Solution 183/21 and the timing of taxation by IRPJ and CSLL of judicially recognized illiquid claims

STJ standardizes jurisprudence on the right to maintain Excise Tax (IPI) credit in non-taxed outflows

Deadline to request extension of Ex-tariff ends this month

Supervening constitutionality: the position of the Supreme Court

The incidence of social security contributions and transnational work

The re-establishment of the already rejected TFPG by the state of Rio de Janeiro. Is it?

The current situation of the tax authorities and judicial reorganizations

PIS and Cofins credits in the context of the pandemic

STJ will examine the reach of a repetitive theory regarding the concept of input material in the generation of a PIS and Cofins credit

Extralegal factors can be considered for modulation the effects of supreme court decisions?

Rio de Janeiro regulates special tax treatment for thermoelectric power generation projects

Rio de Janeiro City Hall creates tax benefits for the Reviver Centro Program

Cosit 99/21 Answer to Consultation: IRRF is not due on capital gains earned in shares traded in the Brazilian stock exchange in the conversion of foreign investment, via portfolio, to foreign direct investment

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