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...
STJ allows ICMS crediting in forward tax substitution
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ) unanimously denied the appeal of the state of Rio Grande do Sul and allowed the taxpayer to claim credit...
Carf: declaring debt in DIPJ does not eliminate a fine of 75% in case of spontaneous reporting
By five votes to three, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that, within twenty days after the start of the inspection, the...
Moraes suspends part of decree that defined products with IPI reduction
The conflict involving the reduction of the Tax on Industrialized Products (IPI) and the Manaus Free Trade Zone took another turn at the Federal Supreme Court (STF) this Monday (8/8)....
After PGFN's withdrawal, legal experts still see the risk of judicialization of the transaction
Following criticism from legal experts regarding restrictions on the use of tax losses and negative CSLL basis in tax transactions, the National Treasury Attorney General's Office (PGFN) backed down and revoked the clause...
Brazil updates international treaties to avoid double taxation
International treaties to avoid double taxation are taking on a new design. The most recent agreements signed by Brazil, Singapore, Switzerland and the United Arab Emirates bring changes that,...