Tagged with: Tax

Leonardo Alfradique Martins and André Araújo de Andrade Budget funds are a classic way to individualize and link revenues for a given purpose. Its use dates back to the time of colonial Brazil and gained more traction with the increasing...

Since the promulgation of the Federal Constitution of 1988 (CF/88), a widely discussed topic has been the selectivity applicable to the Tax on Circulation of Goods and Services (ICMS). Amid wide-ranging debates regarding tax reform and changes in...

"The ignorant affirm, the wise doubt, the sensible reflect", said the Greek philosopher Aristotle, stating that it fits well to the context of recent tax disputes reviewed by the Federal Supreme Court (STF) and deserves to be remembered because of...

Leonardo Martins, Carolina Stephanie Borges de Amorim and Pedro de Lima Souza Alves The Federal Supreme Court (STF) recently reaffirmed its position in relation to the unconstitutionality of the institution of a fire safety fee by the...

Due to the severe and persistent financial difficulties faced by the Economy of Rio de Janeiro in 2017, the state of Rio de Janeiro signed the Fiscal Recovery Regime (RRF) with the federal government. Approved by Complementary Law No. 159/17, the...

The Ministry of Economy presented last friday (25) a proposal of tax reform, including certain rules regarding the taxation of individuals, legal entities and financial investments. We highlight above the main points of the Bill of Law presented to...

As a result of Law No. 13,988/20, which regulates the tax transaction provided for in the National Tax Code (art. 171)[1], the Federal Revenue Service of Brazil (RFB) and the Attorney General's Office of the National Treasury (PGFN) signed, on...

Applications for mandamus are widely used to litigate tax issues, and are found to be attractive for their swift processing and the absence of costs for loss of suit. On the other hand, there are a number of procedural issues that must be carefully...

Despite the widespread crisis caused by the pandemic, the trajectory of accelerated and steady growth in agribusiness ensured that the fall in the Brazilian GDP was not so tragic. According to data released by the Confederation of Agriculture and...

The majority of the Plenary of the Supreme Court (STF) established, in February, the theory that states and the Federal District cannot collect Transmission Tax on Donations and Inheritance (ITCMD) on donations and inheritances received from abroad...

The Supreme Federal Court (STF) concluded, in March, the analysis of an important tax issue involving the exclusion of presumed credits of Tax on Circulation of Goods and Services (ICMS) from the calculation bases of PIS and Cofins. This is the...

The year 2020 will be marked not only by the pandemic, but by the speed with which the organs of public administration have adapted to the new reality of social distancing. The Administrative Council of Tax Appeals (Carf), the body responsible for...

With the publication of Sefaz Resolution No. 202/21 and PGE Resolution No. 4671/21 in the Official Gazette of the State of Rio de Janeiro, enrollment into PEP-ICMS - the special program for payment in installments of tax debts of the State of Rio...

After almost five years since the filing of the Repetitive Demand Resolution Incident (IRDR) No.0017610-97.2016.4.03.0000, the controversy over the The need to establish the legal personality disregard incident (IDPJ) in cases of tax liability was...

Following in the steps of what was inaugurated in the federal sphere, the State of São Paulo published, in October, Law No. 17,293/20, which, among other measures, instituted tax settlement at the state level, allowing consensual resolution of...

Until the advent of Law No. 13,988/20, known as the Legal Taxpayer Law or the Tax Settlement Law, the procedure for administrative resolution of small tax disputes (litigation of up to 60 minimum wages) was essentially regulated by the system...

An analysis of the documents underlying the debate and subsequent approval of Complementary Law No. 160/2017 (LC 160/17) reveals that the purpose of the law was to terminate the litigation associated with the ICMS “Tax War”. From the state...

The São Paulo state government has issued five decrees that amend the ICMS Regulation (RICMS / SP) and re-establish some of the tax benefits listed in Annex I of the RICMS / SP, as described below: Decree nº 65.469 / 21 - Alters item I of...

An old and even somewhat forgotten discussion has come to the fore again in recent years. It is the limitation on the taxable base for contributions intended for other entities and funds, commonly called third-party contributions, including Sesi,...

Law No. 14,122, published on December 24 in the Official Gazette, updates the legislation on in-court reorganizations, out-of-court reorganizations, and bankruptcy of entrepreneurs and business companies. The text derives from Bill 4,458/20, which...

Tax

Abuse in the creation of budget funds by state entities

Application of the selectivity criterion according to the essentiality of the product or service for the ICMS

ADC 49: repercussion on the ICMS in the transfer of goods between establishments of the same holder

Supreme Court considers unconstitutional the collection of fire safety fee

The necessary suspension of the collection of the deposit to the Transitional Budget Fund while the Fiscal Recovery Regime of the state of Rio de Janeiro is suspended in court

2nd phase of the Brazilian Tax Reform | Income Taxation

New form of tax transaction involving PLR

Evolution of the case law on jurisdiction over applications for mandamus

Correct analysis of ITR measurement criteria may benefit agribusiness

State law cannot institute ITCMD on donations and inheritance abroad

Majority of the Supreme Court considers unconstitutional the inclusion of presumed ICMS credit in the calculation bases of PIS and Cofins

Carf's balance sheet in 2020 and prospects for 2021

Sefaz-RJ and PGE-RJ regulate procedures for enrollment into PEP-ICMS

Another chapter of the disregard of legal personality in cases of tax liability

Tax settlement in the State of São Paulo

Speed vs. full exercise of defense in small-value federal administrative tax litigation

Federal Consultation Proceeding 145/2020 and the Return of the Discussion on Investment and Cost Subsidies

State of São Paulo restores tax benefits

STJ will decide regarding the limitation on the taxable base for contributions of third parties

Changes to Law No. 14,112/20 to the Bankruptcy and Reorganization Law

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