STF confirms inclusion of energy sector charges in ICMS calculation
In the context of fiscal federalism, the Union cannot intervene in the way in which states exercise their tax powers, even through complementary law, as this goes beyond...
Tax credit enters the IRPJ and CSLL calculation base via court order
Legal entities may deduct, from the calculation basis for Income Tax and Social Contribution on Net Profit (CSLL), taxes collected unduly at the time of payment of part...
STJ upholds MG law that removes ICMS exemption in case of interstate transaction
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ), unanimously, upheld the decision of the Court of Justice of the State of Minas Gerais (TJMG) that recognized the validity of...
Association questions state decrees that increased ICMS on energy and telecommunications
The Association of Cellular Operators (Acel) filed, this Tuesday (14/2), an argument of non-compliance with a fundamental precept (ADPF) questioning decrees from Bahia and Mato Grosso do Sul that...
Luiz Fux overturns article of LC 194 that removed TUSD/TUST from the ICMS base
Minister Luiz Fux, of the Federal Supreme Court (STF), suspended this Thursday (9/2) the effectiveness of a provision of Complementary Law (LC) 194/22 that defines that TUSD and TUST...