STF validates mining inspection fees charged by Brazilian states
The ministers of the Supreme Federal Court (STF), by majority vote, maintained state laws of Minas Gerais, Amapá and Pará, which create mining inspection fees. The understandings prevailed...
TRF: Federal Revenue System cannot restrict rights
A decision by the Federal Regional Court (TRF) of the 1st Region, located in the Federal District, prevents the Federal Revenue Service from disregarding – before the end of the appeal trial – a...
TIT-SP waives ICMS on medical products without exemption provided for in agreement
The Superior Chamber of the Tax and Fees Court (TIT) of São Paulo has ruled out the collection of ICMS on medical products that were not covered by Agreement 01/1999, of the Council...
Judge considers delivery apps as input for pizzerias and grants PIS and Cofins credit
The intermediation services provided by digital delivery platforms in exchange for charging a fee on each order placed are of an input nature, as they are essential to restaurants. Therefore,...
Expenses with gifts can be deducted from Real Profit, decides Carf
The 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided that expenses with gifts can be considered advertising expenses and deducted when calculating Real Profit....