STJ validates PIS/Cofins collection on the import of goods to the Free Trade Zone
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ) unanimously granted the appeal of the National Treasury (REsp 2020209/AM) to authorize the collection of PIS-Importation and...
ICMS Difal trial will be restarted in a physical plenary session at the STF
After a meeting on Monday afternoon (12/12) with 15 governors – some whose terms are ending and others who were elected and are yet to take office – the president of the Supreme Court...
With new composition, the Upper House rejects taxation on profits abroad
By six votes to four, the 1st Panel of the Superior Chamber of Carf granted the appeal of ArcelorMittal Brasil S/A, removing the incidence of Corporate Income Tax (IRPJ)...
ICMS: STF invalidates three more state laws on electricity and telecommunications
There are now 21 state regulations that have been invalidated for failing to respect the principle of selectivity, which prohibits higher rates for essential services. The Supreme Federal Court (STF) has invalidated state regulations...
STF judges cases of R$117.2 billion from 9/12; ICMS tax will be resumed
The Brazilian Supreme Court (STF) will begin judging billion-dollar cases next week. The Court included in the agenda of the virtual plenary session that will run from September 9 to 16...
ICMS Difal: Toffoli disagrees and votes for the charge to occur from 5/4/2022
In a vote presented this Friday, Minister Dias Toffoli, of the Federal Supreme Court (STF), partially disagreed with the rapporteur and recognized the constitutionality of the provision that determines that the complementary law...
STJ: ICMS is not included in the IRPJ/CSLL basis for presumed profit, rapporteur votes
The ICMS highlighted on the invoice is not included in the calculation bases for IRPJ and CSLL when determined under the presumed profit regime. This was the position of the rapporteur,...
STF overturns ICMS increase on energy and telecom in Pernambuco, Piauí and Acre
The ministers of the Federal Supreme Court (STF) unanimously overturned the laws of the states of Pernambuco, Piauí and Acre that institute an increased ICMS rate on energy and telecommunications....
Carf revokes ruling that prohibited monetary correction in PIS/Cofins reimbursement
Carf Summary nº 125, which established the non-incidence of monetary correction or interest on the reimbursement of PIS and Cofins in the non-cumulative regime, was revoked. The information...
Carf: highlighting freight on the invoice is not essential for presumed IPI credit
By 8x2, the panel decided that highlighting the freight value on the tax document is not the only way to guarantee the presumed credit of 3% on IPI. However,...