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Articles

Revenue publishes Consultation Solution No. 6,022/21 on software taxation that does not follow the STF's understanding

The Federal Revenue Service recently published a consultation solution that still does not follow the understanding of the Federal Supreme Court (STF) on software taxation. The agency classifies the product as...

STJ confirms decision in favor of tax benefit for retailers

Dear all, good morning. The ministers of the 1st Chamber of the Superior Court of Justice (STJ) confirmed the understanding that the Union could not have revoked the zero tax rate in advance...

Union obtains court order to suspend credits obtained with exclusion of ICMS

The Office of the Attorney General of the National Treasury (PGFN) is working to reopen proceedings regarding the exclusion of ICMS from the calculation of PIS and Cofins. The attacks are being carried out against companies that filed...

Recent decision by TRF-4 prevented Havan from taking PIS/Cofins credits on inputs

A commercial company that produces or manufactures nothing has no inputs and, therefore, is not entitled to non-cumulative PIS and Cofins credits. Thus, the 2nd Panel...

“PIS and COFINS credits – inputs related to the Coronavirus pandemic and recent decisions in the Judiciary

The discussion on the possibility of using PIS and Cofins credits on expenses arising from the Covid-19 pandemic for companies, such as masks, alcohol gel and items for...