STJ: ICMS is not levied on satellite capacity provision services
Understanding that the service of providing satellite capacity does not constitute a telecommunications activity, the 1st Panel of the Superior Court of Justice decided that ICMS does not apply to this...
STJ will define whether PIS/Cofins credits are valid for grain exports
The Superior Court of Justice (STJ) may define, through an appeal with repetitive effect, an important issue for the agricultural sector: whether there is a right to presumed credit...
Judge in Vitória exempts company from Difal-ICMS until specific state law is issued
The opening of disputes against the charging of the difference in ICMS tax rate (Difal) in transactions in which the consumer is in another state, such as in e-commerce, adds yet another...
RJ grants ICMS tax benefit to the nautical industry
The State of Rio de Janeiro has instituted a new tax benefit for the nautical industry. It authorized - through Law No. 9,526, of 2021 - the postponement of the collection...
Federal Revenue demands PIS and Cofins on “bonus” goods
The Federal Revenue Service advises the country's tax authorities to charge PIS and Cofins on goods received as “bonuses”. The practice of bonuses is common among suppliers and retailers, especially for...
TRF1: aircraft with zero tax rate is not subject to the increase in Cofins-Importation
The 8th Panel of the Federal Regional Court of the 1st Region (TRF1) unanimously confirmed a sentence that exempted TAM Linhas Aéreas from paying the additional 1% of the Contribution...
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...