ADC 49: in new embargoes, companies request that there be no retroactive ICMS charge
In new declaratory appeals in ADC 49, taxpayers are asking the Federal Supreme Court (STF) to define that, with the decision that removed ICMS from interstate transactions between...
In debate, rapporteur explains construction of tax reform in the Senate
The Esfera Forum, held last weekend in Guarujá, brought together legislators, governors, representatives of the federal government and taxpayers for an intense debate on the...
Law that simplifies additional tax obligations improves business environment
Complementary Law 199/2023, which provides for the simplification of accessory tax obligations, was published in the Official Gazette of the Union this Wednesday (2/3), and should make life easier for taxpayers and improve...
Company is entitled to PIS and Cofins credit on food and transportation vouchers
Laws 10.637, of 2002, and 10.833, of 2003 allow the taking of PIS and Cofins credits in relation to expenses with transport vouchers, meal vouchers or food and uniform vouchers...
Carf allows credit on freight of mining inputs
Unanimously, the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied the appeal of the National Treasury and allowed the taking of PIS credits...
What will need to be regulated after future approval of tax reform?
Constitutional Amendment Proposal (PEC) 45/2019, which aims to reform the Brazilian tax system, was approved by the Chamber of Deputies on July 7th. However, for the reform...
Judge dismisses PIS/Cofins on Selic in repetition of undue tax payment
Substitute federal judge Rafael Minervino Bispo, of the 2nd Federal Court of Osasco, determined that the amounts related to the Selic rate received by a wholesale company as a result of repetition...
Carf allows Cofins credit on freight expenses for finished products
By four votes to three, the 1st Panel of the 3rd Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) allowed the taxpayer to take advantage of Cofins credits on expenses...
Carf denies IPI credit for company established in the Manaus Free Trade Zone
Unanimously, the collegiate body of the 1st Panel of the 4th Chamber of the 3rd Section of Carf denied the IPI credit on the acquisition of exempt inputs by a company installed in the Zone...
Carf allows PIS/Cofins credit on packaging materials
By seven votes to one, the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) allowed the use of PIS/Cofins credits on packaging material. The ruling prevailed...