STF: majority prohibits increased ICMS on energy and telecom in five states
The ministers of the Federal Supreme Court (STF) formed a majority to declare the unconstitutionality of laws from the states of Goiás, Minas Gerais, Pará, Rondônia and Tocantins that instituted a tax rate of...
Taxing dividends is a 'completely nonsensical' idea, says Everardo Maciel
Below are the main points defended by Everardo Maciel. Initial step A reform of the current tax system must begin with a broad diagnosis that detects the problems. This must be done...
IRPJ is not levied on fees paid to administrators and advisors
Companies have the right to deduct, when calculating the real profit that will serve as the basis for calculating Corporate Income Tax, the fees paid to...
Carf changes understanding and allows credit on freight of finished products
By seven votes to three, the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) allowed the use of PIS and Cofins credits on expenses with...
Revenue regulates transaction without restricting use of tax loss
The tax transaction of administrative litigation, that is, of debts in dispute in the administrative sphere, will be more comprehensive than the transaction of active debt regarding the use of credits...