Expenses with end-of-year celebrations can be deducted from the IRPJ and CSLL base
After applying the casting vote, the 1st Panel of the 2nd Chamber of the 1st Section of the Administrative Council of Tax Appeals (Carf) allowed expenses with the get-together of...
Moraes requests review of action on PIS/Cofins rates on financial income
Minister Alexandre de Moraes, of the Federal Supreme Court (STF), interrupted the trial that would define the maintenance – or not – of Ricardo Lewandowski's injunction that suspended all...
Carf reverses understanding and maintains PIS/Cofins on bonuses
By five votes to three, the advisors of the 3rd Panel of the Superior Chamber of Carf understood that the bonuses and discounts granted by suppliers to the supermarket Carrefour Comércio e Indústria...
STF forms majority to invalidate fine for denial of tax compensation
The administrative request for tax compensation, even if not approved, represents a legitimate exercise of the taxpayer's right to petition. Therefore, there is no correlation between such request and the fine...
STF confirms inclusion of energy sector charges in ICMS calculation
In the context of fiscal federalism, the Union cannot intervene in the way in which states exercise their tax powers, even through complementary law, as this goes beyond...