Carf Superior Chamber overturns taxation of presumed ICMS credits
1st PANEL OF THE UPPER CHAMBER Process: 10600.720042/2014-69 Parties: SBF Comércio de Produtos Esportes S/A and Fazenda Nacional Rapporteur: Luiz Tadeu Matosinho Machado By unanimous decision, the 1st Panel of the Superior Chamber...
STJ rejects ICMS on the transfer of goods between establishments of the same company
2nd PANEL Case: AREsp 2215002/MG Parties: State of Minas Gerais x Companhia Brasileira de Alumínio e Filiais Rapporteur: Francisco Falcão By unanimous decision, the ministers upheld the decision...
Fux maintains credits granted before modulation of the 'thesis of the century'
The newspaper VALOR ECONÔMICO draws attention to the emblematic decision taken by Minister Luiz Fux, of the STF. As the text highlights, this is the first manifestation of the STF, albeit a monocratic one,...
STF rejects declaration of appeal in ADC 49 without analyzing its merits
The ministers of the Federal Supreme Court (STF) decided, by 10 votes to 0, not to acknowledge the declaratory embargoes in the Declaratory Action of Constitutionality (ADC) 49, which means that...
Supreme Court sets ICMS Difal trial date for November 22
The president of the Federal Supreme Court, Minister Luís Roberto Barroso, included on the agenda for November 22 the trial on Difal — the difference in ICMS rates between...
STJ maintains IPI on transportation between establishments of the same group
Unanimously, the 2nd Panel of the Superior Court of Justice (STJ) maintained the incidence of IPI on the departure of imported products for transport to an establishment of the same economic group....
By casting vote, Carf rules out the possibility of deducting untimely JCP
By applying the casting vote, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) ruled out the possibility of deducting expenses with the payment of Interest...
Carf denies PIS/Cofins credit on inputs for furniture and home appliance retailer
The 1st Panel of the 2nd Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) denied the possibility of crediting PIS and Cofins on inputs for the retailer...
Increase in ICMS tax rate must consider annual precedence, decides STF
The Federal Supreme Court (STF) considered irregular the collection of the increase in the internal ICMS rate from 18% to 20% in the state of Tocantins in 2023. The...
Tax reform: for TCU, IBS Council may lead to divergent decisions
In a report delivered this Thursday (28/9) to the rapporteur of the tax reform in the Senate, Eduardo Braga (MDB-AM), the Federal Court of Auditors (TCU) assessed that the IBS Federative Council...