STJ vetoes automatic exclusion of ICMS benefits from the IRPJ and CSLL base
It is possible to exclude tax benefits related to ICMS from the calculation basis of Corporate Income Tax and Social Contribution on Net Profit, as long as they are...
Raw sugar manufacturer is not entitled to ICMS benefit for basic food basket
The 5th Public Law Chamber of the Court of Justice of the State of São Paulo (TJSP) denied, last Thursday (13/4), the right of Usina Santa Isabel to pay a...
ADC 49: STF defines that the decision that removed ICMS is valid from 2024
The ministers of the Federal Supreme Court (STF) defined that the decision that removed the ICMS in interstate transactions involving companies of the same owner should take effect from 2024....
Carf: expenses with port services do not generate PIS/Cofins credit
By five votes to three, the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied the taking of Cofins credits on costs with services...
STF modulates decision on security fee and gives indication of result in ADC 49
The ministers of the Federal Supreme Court (STF) modulated this Thursday (13/) the decision involving the charging of a public security fee in Minas Gerais based on a thesis...
ADC 49: STF finalizes judgment on transfer of ICMS credits, but uncertainty remains
The ministers of the Federal Supreme Court (STF) concluded on the evening of last Wednesday (12/4) the judgment of the declaratory appeals in ADC 49, which involves the Government of Rio Grande...
By casting vote, Carf denies credit on freight of finished products
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied the use of PIS and Cofins credits on expenses with freight of finished products between...
By casting vote, Carf denies credit on freight of finished products
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied the use of PIS and Cofins credits on expenses with freight of finished products between...
Revenue: sponsored link does not generate PIS/Cofins credits
Sponsored link expenses on search platforms do not generate PIS and Cofins credits. This is the understanding of the Federal Revenue Service in Consultation Solution 43/2023, published on...
ADC 49: STF resumes trial on transfer of ICMS credits on 3/31
The Federal Supreme Court (STF) will resume next Friday (31/3) the trial that seeks to define the taxpayer's right to maintain and transfer ICMS credits after the Court had...