ICMS Difal: Toffoli requests review and suspends judgment
A request for review by Minister Dias Toffoli, of the Federal Supreme Court (STF), suspended this Tuesday (27/9) the trial of the actions that discuss the moment of charging the differential of...
ICMS tax may be charged in 2022, votes Alexandre de Moraes
The ICMS tax rate differential (difal) in transactions involving goods destined for a non-taxpayer end consumer located in another state may be charged regularly in 2022. This...
Carf: Discounts do not constitute revenue, but cost recovery
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) granted the appeal of the taxpayer Bompreço Supermercados do Nordeste, removing the incidence of PIS and Cofins...
Minister Alexandre restores the effects of a decree that reduced IPI rates
Minister Alexandre de Moraes, of the Federal Supreme Court (STF), revoked the preliminary measure in which he had suspended the reduction of rates of the Tax on Industrialized Products (IPI) on products...
Law includes export services for industrialized products in drawback
Law 14,440 was published in the Official Gazette of the Union (DOU) last Monday (5/9), which included services intended for the export of industrialized products in the drawback regime....
DECISION: Employer's social security contribution is levied on amounts discounted from employees for health plans
The 8th Panel of the Federal Regional Court of the 1st Region (TRF1) denied the request of a company that intended to stop collecting social security contributions and third-party contributions (for example,...
Majority in the STF overturns increased ICMS on energy and telecom in RS, CE and PB
The Federal Supreme Court (STF) formed a majority to declare the unconstitutionality of laws from the states of Rio Grande do Sul, Ceará and Paraíba that instituted a tax rate of...
STJ: ISS, not ICMS, is levied on advertising on websites
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) decided, unanimously, that the activity of posting advertising material on websites does not fall within the concept of...
Carf: social security contributions are not levied on hiring bonuses
The 2nd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood, by unanimous vote, that social security contributions do not apply to the hiring bonus,...
STF: majority prohibits increased ICMS on energy and telecom in five states
The ministers of the Federal Supreme Court (STF) formed a majority to declare the unconstitutionality of laws from the states of Goiás, Minas Gerais, Pará, Rondônia and Tocantins that instituted a tax rate of...