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Articles

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....