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...
Tax credit enters the IRPJ and CSLL calculation base via court order
Legal entities may deduct, from the calculation basis for Income Tax and Social Contribution on Net Profit (CSLL), taxes collected unduly at the time of payment of part...
STJ upholds MG law that removes ICMS exemption in case of interstate transaction
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ), unanimously, upheld the decision of the Court of Justice of the State of Minas Gerais (TJMG) that recognized the validity of...