With new composition, the Upper House rejects taxation on profits abroad
By six votes to four, the 1st Panel of the Superior Chamber of Carf granted the appeal of ArcelorMittal Brasil S/A, removing the incidence of Corporate Income Tax (IRPJ)...
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,...