Carf judges which inputs generate PIS/Cofins credits “case by case”
The highest court of the Administrative Council of Tax Appeals (Carf) has judged, in different ways, a series of appeals that analyze which costs generate PIS and Cofins credits. Yesterday,...
TJ-RJ guarantees ICMS tax benefits to companies in the wholesale sector
ICMS tax benefits granted to the wholesale sector in 2020 in Rio de Janeiro were approved by the highest court of the State Court (TJ-RJ). Law No. 9025...
STF: Majority maintains ISS on custom software licensing
The majority of ministers of the Federal Supreme Court (STF) voted in favor of the incidence of ISS on licensing or assignment contracts for computer programs (software) developed for...
Carf: gold purchased from a financial institution does not generate PIS/Cofins credit
The 1st Panel of the 4th Chamber of the 3rd Section of the Administrative Council of Tax Appeals (Carf) decided that gold acquired from a financial institution does not generate PIS/Cofins credits, even...
Carf: PIS and Cofins are not levied on presumed ICMS credits
The counselors of the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that PIS and Cofins are not levied on the presumed ICMS credit, as they do not...