STJ authorizes Oi to exclude roaming and interconnection from the PIS/Cofins calculation
The Superior Court of Justice (STJ) unanimously decided that Oi can exclude from the PIS and Cofins calculation basis amounts related to the interconnection price and...
Carf's Higher Chamber rejects PIS/Cofins on shopping mall parking income
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided that the taxpayer, a shopping center, does not need to collect PIS and Cofins on income from...
STJ: taxpayer cannot use tax enforcement to re-discuss compensation
The ministers of the 1st Section of the Superior Court of Justice (STJ), unanimously, maintained the understanding that has been adopted by the Court in the sense that taxpayers cannot,...
Carf denies PIS and Cofins credits on advertising for Netflix
The 2nd Panel of the 3rd Chamber of the 3rd Section of the Administrative Council of Tax Appeals denied a request to obtain PIS and Cofins credits on advertising expenses for...
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...
Carf denies credit compensation in case with final decision
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied this week the right to compensation in a case where there is a final court decision...
Revenue publishes new guidance on software taxation
The Federal Revenue Service has published a new consultation solution on software taxation, which does not yet follow the understanding of the Federal Supreme Court (STF). The agency classifies the product as...
STJ: Azul must pay additional Cofins-Import on imported aircraft parts
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) decided, by majority, that Azul Linhas Aéreas Brasileiras SA must pay the additional 1 percentage point of...
Revenue bans PIS/Cofins credit on packaging
The Federal Revenue Service blocked the possibility of a beverage industry taking advantage of PIS and Cofins credits on expenses with film paper and cardboard used to compact and transport sets...
Marketplace should only collect IR on fees paid by the retailer
The Federal Revenue Service has published a favorable guideline for virtual shopping malls, known as marketplaces. It establishes that companies that act as intermediaries in the sale of goods on the internet must pay taxes...