Only materials that are subject to ICMS do not form part of the ISS base, reaffirms STJ
The basis for calculating the ISS is the price of the contracted construction service. From this, it is only possible to deduct the value of the material used if it was produced by the...
STJ validates IRPJ/CSLL on ICMS benefits if companies fail to comply with LC 160/17
The ministers of the 1st Section of the Superior Court of Justice (STJ) decided, unanimously, that ICMS tax benefits such as rate reduction, exemption and deferral, are included in the basis of...
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...