Tagged with: Tax

Leonardo Martins e Matheus Caldas Cruz With the enactment of Complementary Law No. 189/2020, published on December 29, 2020, the State of Rio de Janeiro internalized ICMS Agreement No. 87/2020, entered into by the National Tax {Revenue}...

The writ of mandamus is a procedural instrument provided for in the Federal Constitution to protect citizens against abuse of power or illegality committed by a member of the Public Administration. With this constitutional lawsuit, the aim is to...

Bill 4,458/20, approved by the Senate on November 25 of this year, amends laws - 11,101/05, 10,522/02, and 8,929/94, to update the legislation on judicial reorganizations, extrajudicial reorganizations, and bankruptcy of entrepreneurs and business...

The Brazilian Federal Revenue Service (RFB) has expressed its position, through Solution of Consultation No. 206/03 and No. 232/07 and SRF Interpretative Declaratory Act No. 25/03, to the effect that it suffices to have the final and unappealable...

ME Ordinance No. 340, published on October 9, regulated the functioning of the Judicial Delegations of the Special Bureau of the Federal Revenue Service of Brazil. The DRJs, as they are known, are the bodies responsible for judging federal...

With the publication of Decree No. 47,332/20, Rio de Janeiro taxpayers can already apply for amnesty for tax debts under the terms set out in Law No. 9,041/20. The program in question applies exclusively to overdue tax debts arising from levies...

Since Constitutional Amendment no. 45/2004 (EC 45/2004) introduced the institute of general repercussion as another formal requirement to allow the trial of extraordinary appeals, the Federal Supreme Court (STF) only reviews a certain...

Leonardo Martins and Matheus Caldas Cruz By means of State Law No. 9,041/20, published on October 5, the State of Rio de Janeiro authorized reduction of the ICMS tax basis on domestic operations with marine diesel fuel, to be consumed,...

The marketing and sale of goods and products via the Internet grew exponentially during the period of social isolation caused by the covid-19 pandemic, highlighting how e-commerce is a modern and agile way to implement a legal deal. As there are no...

Section 28 of Law 13,988/20, which resulted from the conversion of Executive Order No. 899/19 into law, put an end to the casting vote in the decisions of the Administrative Tax Appeals Board (Carf) and brought relief for taxpayers who, not...

The natural gas industry in Brazil had its development guided, for many years, by the business plan of a single player, which controlled practically all stages of the product value chain. The activities predominantly performed by this player...

The Brazilian Federal Revenue Service (RFB) has once again expressed the understanding that the portions of the transportation voucher and food assistance paid for by the company and by the employee are treated differently for the purposes of...

After a long period of discussion and debate, this year the federal government enacted Law No. 13,988, which, among other measures, regulated tax settlement with respect to federal debts. The measure was widely awaited, since the National Tax Code...

The impacts of the crisis generated by the covid-19 pandemic on the economy as a result of the isolation measures imposed on the population and the shutdown of business activities led to the adoption of a series of tax measures to mitigate its...

Virginia Pillekamp, Fernanda Sá Freire Figlioulo e Ana Yoshie Yassuda A recent position of the Federal Supreme Court (STF) established a new chapter in the dispute among the states of the federation over the competence to charge...

The covid-19 pandemic led various commercial, industrial, and service providers in Brazil to suspend their activities indefinitely. Thus far, there is no prospect of normalization of economic activity. Although some activities can be carried out...

Executive Order No. 930/20, published on March 30 (MP 930), provides for the tax treatment applicable to exchange variations in investments made by financial institutions and other institutions authorized to operate by the Central Bank of Brazil...

In a change of position, the Superior Court of Justice (STJ) ruled that it is possible to include the cost of wharfage services (loading, unloading, and handling of goods) in the customs value for the purposes of the import duties calculation base...

The Ministry of Economy issued Ordinance No. 103/20 authorizing the Attorney General of the National Treasury to adopt a set of measures to suspend collection activities and facilitate renegotiation of overdue tax debts due to the coronarvirus...

On February 12, the Superior Court of Justice (STJ) initiated a ruling that may have important repercussions on the use of writs of mandamus to obtain a declaration of rights to offset tax overpayments. The discussion relates to a motion to decide...

Tax

State of Rio de Janeiro grants tax amnesty

Writs of mandamus and the possibility of withdrawal at any time

Analysis of the impacts of enactment of Bill 4,458/20

Federal circuit courts differ on the timing of the levy of IRPJ and CSLL on offsetting recognized in court

Judgments in federal administrative tax proceedings at first instance

RJ regulates amnesty for state taxes for the oil and gas industry

General repercussion and abstraction of trials of extraordinary appeals

Law 9,041/20: Rio de Janeiro reduces ICMS tax on maritime diesel fuel and grants a reduction in interest and fines to taxpayers who extract oil and natural gas, process natural gas, and manufacture oil refining products

The tax siege on the digital economy

End of the casting vote on CARF: an objective analysis

The new tax challenges for the natural gas industry in Brazil

Collection of social security contribution on co-pay for benefits received by employees

The new types of tax settlement

Tax measures adopted in Brazil and worldwide in the context of the pandemic

STF defines taxpayer for ICMS-Import tax

Social security contributions during the covid-19 pandemic

MP 930: Tax treatment of foreign exchange variations on investments abroad made by financial institutions and others authorized by Bacen

Inclusion of wharfage services in customs valuation is a new breach of legal certainty

Measures for suspension of collection activities and renegotiation of overdue tax debt

STJ rules on the use of writs of mandamus for declaration of rights to offset tax overpayments

Who we are

CAREER

CAREER

LEGAL INTELLIGENCE CENTER

Privacy

Information Security

Integrity