Revenue regulates transaction without restricting use of tax loss
The tax transaction of administrative litigation, that is, of debts in dispute in the administrative sphere, will be more comprehensive than the transaction of active debt regarding the use of credits...
STJ allows ICMS crediting in forward tax substitution
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ) unanimously denied the appeal of the state of Rio Grande do Sul and allowed the taxpayer to claim credit...
Carf: declaring debt in DIPJ does not eliminate a fine of 75% in case of spontaneous reporting
By five votes to three, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that, within twenty days after the start of the inspection, the...
Moraes suspends part of decree that defined products with IPI reduction
The conflict involving the reduction of the Tax on Industrialized Products (IPI) and the Manaus Free Trade Zone took another turn at the Federal Supreme Court (STF) this Monday (8/8)....
After PGFN's withdrawal, legal experts still see the risk of judicialization of the transaction
Following criticism from legal experts regarding restrictions on the use of tax losses and negative CSLL basis in tax transactions, the National Treasury Attorney General's Office (PGFN) backed down and revoked the clause...