STJ: IPI suspension benefit does not apply to companies considered industrial
The benefit of the suspension of tax on industrialized products (IPI), provided for in article 5 of Law 9.826/1999 and in article 29 of Law 10.637/2002, cannot be extended to establishments...
Carf: company fraternization is not deductible from IRPJ and CSLL
By five votes to three, the 1st Panel of the Superior Chamber of Carf understood, within the scope of process 10882.723478/2015-71, that expenses with social gatherings for employees are not deductible from IRPJ...
Court excludes tax benefit from PIS and Cofins calculation
A company from Espírito Santo obtained a decision to remove from the PIS and Cofins calculation base amounts relating to an ICMS tax incentive - early settlement, with...
Tax Changes :: May 2022
CONFAZ Legislation Agreements Not highlighted. Protocols Not highlighted. Federal Legislation DECREE No. 11,021, OF MARCH 31, 2022 Amends art. 3 of Law No. 3,831. HSCE Comments: Amends...
Carf: Wizard can declare activity as book sales
The collegiate of the 1st Chamber of the Superior Chamber of Carf decided that the taxpayer can segregate activities for taxation purposes, separating the sale of books and the assignment of rights as a franchisor. The case, which involved...