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...
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...
Carf allows Natura to take PIS/Cofins credits on translation expenses
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) was unanimous in recognizing that expenses with translation, advisory and consultancy contracts with other companies and...
Carf follows STJ and maintains foremanship in the calculation basis of Import Tax
Unanimously, the counselors of the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided that expenses with foremanship services are included in the calculation basis...
STF decides that IPI integrates PIS/Cofins of automakers in tax substitution
Unanimously, the ministers of the Federal Supreme Court (STF) declared the constitutionality of the inclusion of IPI in the calculation basis of PIS and Cofins required and collected by manufacturers...
São Paulo offers retailer new ICMS-ST regime
Retailers of all segments in the State of São Paulo can join the Optional Taxation Regime (ROT) starting tomorrow. The objective is to simplify the advance payment of...