Tagged with: Tax

The Federal Supreme Court (STF) concluded, on March 17, the judgment of Extraordinary Appeal 796.939 / RS (Theme 736 of the General Repercussion) in the virtual plenary. At the time, the Court analyzed the constitutionality of the isolated fine of...

The Federal Constitution instituted the Financial Compensation for Mineral Exploitation (CFEM) – more commonly known as "mining royalties" – as a consideration for the economic use of mineral resources (Union assets) to be collected by the...

The Chamber of Deputies approved, on March 30, the conversion project of Provisional Presidential Decree 1,152/22 (“MP 1,152/22”), which introduced the new Brazilian transfer pricing policy. Among the innovations in the conversion process, the...

The Complementary Law Project (PLP) No. 79/2023, presented in the Federal Senate on March 30, 2023, allows the extension of the term of the tax and financial-tax incentives of ICMS (Tax on the Circulation of Goods and Services) reinstituted under...

The filing of an application for mandamus by associations has become increasingly common in the area of tax law. The existence of a favorable final and unappealable decision, capable of benefiting all members regardless of their date of membership,...

Provisional Presidential Decree 1,152 (“MP 1,152/22”), published on December 28, 2022, introduced the new Brazilian transfer pricing policy, in line with the guidelines of the Organization for Economic Cooperation and Development (OECD) and the...

The Federal Supreme Court (STF) concluded, on March 17, the judgment of Extraordinary Appeal 796,939/RS (Theme 736 of the General Repercussion) in the virtual plenary. At the time, the Court analyzed the constitutionality of the isolated fine of...

The trilogy on the main topics analyzed in each of the three panels of the Superior Chamber of Tax Appeals (CSRF) of the Administrative Board of Tax Appeals (Carf) in 2022, we analyze in this article the cases decided by the 3rd Panel of the CSRF...

The Administrative Council of Tax Appeals (Carf) started 2023 with changes and the expectation that great challenges will be solved. The body is already under the leadership of a new chairman, Carlos Higino Ribeiro de Alencar, appointed on January...

Challenge and innovation were words that certainly represented the year 2022 for the Administrative Council of Tax Appeals (Carf). The first months of the year were marked by stoppage of the judgment sessions due to the adherence of part of the...

On January 12th of this year the federal government published Executive Order 1,160/23 and PGFN/RFB Joint Ordinance 1/23, which bring in a series of proposals for reducing the primary deficit. The package of measures, called "Zero Litigation",...

Decree 11,374/23, published on January 2nd of this year, revoked the Decree 11,321/22, of December 30, 2022, which had established a 50% discount for the rates of the Additional Freight for the Renewal of the Merchant Navy (AFRMM)...

Published on December 30, 2022, the Decree 11,322/22 reducedPis and Cofins rates levied on financial revenues from companies subject to the non-cumulative regime. The rates went from 0.65% and 4% to 0.33% and 2%, respectively. According to the...

Legal entities depend on a range of auxiliary activities to make their businesses viable, such as legal and information technology services, advertising, accounting, human resources, and others. To rationalize management, simplify procedures, and...

Constitutional Amendment 125, promulgated on July 14, 2022 (EC 125/22), introduced a new requirement for admiting the special appeal by the Superior Court of JUstice: demonstration of the relevance of the issues of federal law...

Executive Order 1,137, published on February 21 of this year, introduced a zero rate for withholding income tax (IRRF) on income paid to foreign investors. The goal is to attract foreign credit and encourage the issuance of private debt securities....

In recent years, incentives for electric and electrified vehicles, such as hybrids and plug-ins, have become increasingly common. This is because these vehicles are seen as a way to tackle the climate crisis by reducing greenhouse gas emissions....

The climate of antagonism experienced between the tax administration and the taxpayer favors the maintenance of a conflict relationship between the two parties. The construction of a new paradigm presupposes reducing the distrust of the taxpayer in...

The month of July in the Administrative Board of Tax Appeals (Carf) was marked by the long-awaited return of in-person judgment sessions, after more than two years of exclusively virtual sessions. The 1st Panel of the Superior Chamber of Tax...

After a little over two years without in-person sessions due to the pandemic, the Administrative Board of Tax Appeals (Carf) has resumed in-person work, now under new management, presided over by Board Member Carlos Henrique de Oliveira. The first...

Tax

Fine of 50% on tax compensation not approved is unconstitutional

The CFEM and the collection of PIS and Cofins

New Brazilian transfer pricing policy

ICMS tax incentives can be extended for 10 years

Collective applications for mandamus brought by associations

The new Brazilian transfer pricing policy

Unconstitutionality of 50% fine on unapproved tax offsets

Trilogy: Carf outlook in 2022 and perspectives for 2023

Trilogy: Carf outlook in 2022 and perspectives for 2023

Carf's outlook in 2022 and prospects for 2023

Federal Government presents a new package of fiscal recovery measures

Discount on AFRMM rates is revoked

Reduction os PIS and Cofins rates on financial revenues is revoked

Carf's understanding on taxation of cost sharing

The requirement of the relevance of the special appeal

Main changes implemented by MP 1,137

Taxation of electric vehicle recharging

The proposal of the Taxpayer's Defense Code

The return of Carf's in-person sessions

Carf regulates in-person and hybrid judgment sessions

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