Tagged with: Tax

Law No. 13,655/2018, published in early 2018, included new general principles in the Law of Introduction to the Norms of Brazilian Law - Lindb (Decree-Law No. 4,657/1942) and since then, much has been said about the applicability of the changes in...

At the end of last year, Justice Dias Toffoli released for judgment Extraordinary Appeal No. 1.063.187, Topic of general repercussion No. 962, which litigates the levying of Corporate Income Tax (IRPJ) and the Social Contribution on Net Income...

The State of Rio de Janeiro Finance Department (Sefaz-RJ) enacted the Resolution Sefaz No. 24, on March 27, 2019, allowing taxpayers to request or to rectify the Digital Tax Bookkeeping, the so-called EFD, without the previous payment of the Charge...

I. Introduction In a recent decision handed down in Special Appeal No. 1.733.560/SC, the Second Panel of the Superior Court of Justice (STJ) recognized the non-applicability of the Corporate Income Tax (IRPJ), Social Contribution on Net...

At the end of 2017, Justice Regina Helena Costa, of the First Panel of the Superior Court of Justice (STJ), admitted an appeal against a divergent decision filed by a taxpayer (EAREsp No. 1.078.194/RJ) against an appellate decision that established...

Launched in October of last year as a very positive initiative by the Federal Revenue Service of Brazil (RFB) to guide taxpayers, in addition to avoiding default and potential litigation, the draft ordinance establishing a federal program to...

The system of precedents established by the Brazilian Procedure Code published in 2015 (CPC/2015) is based on the premise that trials of given instruments will have a binding effect on the Judiciary and that, solely for this reason, decisions that...

On March 15th, 2017, the Federal Supreme Court (STF) judged Extraordinary Appeal No. 574.706/PR (with recognized general repercussion), in which it was established that the ICMS is not included in the tax base for contributions to PIS and Cofins....

The Government of the State of Rio de Janeiro has enacted a new special program for the payment of tax debts and fines from the State Accounting Court, through Complementary Law 182/2018 (LC 182/2018), published last Friday (September 21)....

The Plenary Session of the Administrative Council of Tax Appeals met on Monday, September 3, to review 32 proposals for new precedents and to update and cancel certain precedents in force. As a result of the session, 21 new precedents were...

A topic has been provoking debates in the administrative tax sphere in the State of São Paulo: the drawing up of infraction notices and impositions of fines (AIIM), based on article 84-A of Law No. 6,374/89, to disregard acts and legal...

The 1st Panel of the Superior Court of Justice (STJ), in the judgment on Special Appeal No. 1.477.320, recognized the right to PIS and Cofins credits in relation to transportation in transactions to purchase vehicles from the manufacturer by the...

The Federal Supreme Court (STF) recognized the constitutionality of the Social Contribution on Net Income (CSLL) on July 1, 1992, by means of the decision rendered in RE No. 138.284/CE. This position was confirmed in a consolidated manner in ADI...

State Law No. 7,988/18 - RJ, published on June 15, revoked Article 75-A of Law No. 2,657/96 (the ICMS Law) in order to establish new rules regarding the procedures that the tax auditor of the Rio de Janeiro state revenue office must observe in...

CAT Ordinance No. 59, published on July 6th by the State of São Paulo, governs the activities of logistics operators that store goods belonging to third-party ICMS taxpayers. Among the relevant points, we highlight: Concept of logistics operator...

ICMS Convention No. 51/18, published on July 5th, amended ICMS Convention No. 190/17, which governs, under the terms authorized in Complementary Law No. 160/2017, the remittance of tax credits arising from exemptions, incentives, and tax or...

Taxpayers will no longer be able to offset federal tax credits with debts related to the monthly collection due to IRPJ and CSLL estimates, according to Law No. 13,670/2018, published on May 30 (inclusion of item IX in paragraph 3, article 74, of...

Investment funds have had a prominent place in the Brazilian financial market because they enable the gathering and consolidation of assets from different investors into a single investment channel. Unlike the general rule applicable to legal...

Today, the São Paulo State Revenue Service published two important normative acts related to the ICMS-ST: (i) CAT Notice No. 06/2018, which "clarifies ICMS reimbursement due to tax substitution, in view of the decisions rendered by the Federal...

Brazil has for years been witnessing an intense debate regarding the constitutional jurisdiction to tax the most varied of legal deals involving digital assets, more precisely software, whether it is the ICMS, ISS, or neither of the two. Law No....

Tax

Repercussions of the changes in the Law of Introduction to the Norms of Brazilian Law in the Carf

IRPJ and CSLL not levied on amounts received through the application of the Selic rate

Rio de Janeiro State dismisses payment of charge to rectify the Digital Tax Bookkeeping (EFD)

Tax aspects of real estate swap arrangement: analysis of the STJ’s decision in Special Appeal No. 1.733.560/SC

First Section of the STJ may define whether or not the ICMS-ST has its own taxable base

Vulnerable points in the federal program to stimulate tax compliance

Binding precedents pursuant to the Brazilian Procedure Code and the usefulness of the average vote

ICMS excluded from the tax base of contributions to PIS and COFINS - position of the RFB

State of Rio de Janeiro institutes a new special program for the payment of tax debts and fines of the state accounting office

CARF plenary session approves 21 new precedents

Does the São Paulo State tax authority have jurisdiction to disregard acts and legal transactions in order to create an ICMS tax debt?

STJ recognizes right to PIS and COFINS credits arising from expenses with transportation of vehicles from the manufacturer to the dealer's headquarters

CSLL: possibility of collection even when there is a final and unappealable decision to the contrary generates legal uncertainty

Enactment of Law No. 7,988/18 RJ - Disregard of legal acts and deals by the Rio de Janeiro State Revenue Office

Main points of CAT Ordinance No. 59/18

Changes brought in by ICMS Convention No. 51/18

Law re-establishes prohibition on offsetting IRPJ and CSLL

Investment funds targeted by the Brazilian Federal Revenue Service

Relevant changes in the ICMS-ST for the State of São Paulo

ISS vs. ICMS in taxing streaming and accessing software in the cloud

Who we are

CAREER

CAREER

LEGAL INTELLIGENCE CENTER

Privacy

Information Security

Integrity