Hospital services provided outside the clinic are valid to reduce the CSLL and IRPJ base
Companies providing hospital services can also obtain a reduction in the calculation basis for Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL)...
Carf removes IPI for establishments equivalent to industrial establishments
Unanimously, the 1st Panel of the 4th Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) understood that IPI does not apply to the distribution of packaging by establishments...
STJ: ICMS is not levied on the transfer of satellite capacity
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) unanimously decided that ICMS is not levied on the transfer of satellite capacity. Through this service, companies...
Carf: incorporated product must follow the tax classification of the final product
By six votes to two, the counselors of the 1st Panel of the 2nd Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) understood that a product incorporated by a...
ICMS on energy and telecom: the score is 9X1 for the decision to be valid from 2024
The ministers of the Federal Supreme Court (STF) formed a score of 9X1 to define that the decision that recognized the unconstitutionality of an increased ICMS rate on energy and telecommunications...