STF validates mining inspection fees charged by Brazilian states
The ministers of the Supreme Federal Court (STF), by majority vote, maintained state laws of Minas Gerais, Amapá and Pará, which create mining inspection fees. The understandings prevailed...
TRF: Federal Revenue System cannot restrict rights
A decision by the Federal Regional Court (TRF) of the 1st Region, located in the Federal District, prevents the Federal Revenue Service from disregarding – before the end of the appeal trial – a...
TIT-SP waives ICMS on medical products without exemption provided for in agreement
The Superior Chamber of the Tax and Fees Court (TIT) of São Paulo has ruled out the collection of ICMS on medical products that were not covered by Agreement 01/1999, of the Council...
Judge considers delivery apps as input for pizzerias and grants PIS and Cofins credit
The intermediation services provided by digital delivery platforms in exchange for charging a fee on each order placed are of an input nature, as they are essential to restaurants. Therefore,...
Expenses with gifts can be deducted from Real Profit, decides Carf
The 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided that expenses with gifts can be considered advertising expenses and deducted when calculating Real Profit....
Ambev wins partial victory in R$2 billion case on CSLL premium amortization
Beverage producer Ambev obtained a partial victory in a R$2 billion lawsuit in the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf), on Tuesday...
Gradiente negotiates debt of R$600 million with PGFN
Gradiente, which is undergoing judicial recovery, has reached an agreement with the National Treasury Attorney General's Office (PGFN) to settle a debt of approximately R$600 million in overdue taxes. The negotiation was...
STJ maintains collection of IRPJ and CSLL credits against energy company
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) unanimously upheld the decision of the Federal Regional Court of the 2nd Region (TRF2) that allowed the collection of tax credits...
Jointly liable parties may replace their listed assets with those of the company
The assets or rights listed by a jointly and severally liable party may be replaced by the assets of the main debtor, even if the latter does not meet the requirements for the listing. In...
São Paulo government reduces ICMS on gasoline from 25% to 18%
Governor Rodrigo Garcia and Secretary Felipe Salto announced, this Monday (27), the anticipation of the reduction in the ICMS tax rate on gasoline from 25% to 18%. Garcia states that...