Carf maintains inclusion of insurance and freight in the calculation of transfer prices
Collegiate: 1st Panel of the Superior Chamber Process: 16561.720039/2016-05 Parties: Wobben Windpower Indústria e Comércio Ltda and Fazenda Nacional Rapporteur: Guilherme Adolfo dos Santos Mendes By six votes to two, the...
Upper House begins debate on taxation of cooperative acts
Collegiate: 1st Panel of the Superior Chamber Process: 16539.720009/2013-25 Parties: National Treasury and Unimed-Rio Medical Work Cooperative of Rio de Janeiro Ltda Rapporteur: Edeli Pereira Bessa The group began to...
Is ISS different from ICMS?
The Supreme Federal Court (STF) may judge, next Wednesday, a topic that, from a quick reading, may even be confused with the well-known thesis of the century:...
First regulation of the reform
The main headline of the main newspapers this Thursday is the news of the delivery to the Chamber of Deputies, by Minister Fernando Haddad (Finance), of the first bill that regulates the...
ALERJ APPROVES OPTIONAL TAX REPLACEMENT REGIME FOR RETAIL SECTOR
The Optional Taxation Regime for Substitution Tax (ROT-ST) for the retail sector may be implemented in the State of Rio. The authorization is contained in Bill 2.744/23, authored by...
Carf Superior Chamber overturns taxation of presumed ICMS credits
1st PANEL OF THE UPPER CHAMBER Process: 10600.720042/2014-69 Parties: SBF Comércio de Produtos Esportes S/A and Fazenda Nacional Rapporteur: Luiz Tadeu Matosinho Machado By unanimous decision, the 1st Panel of the Superior Chamber...
STJ rejects ICMS on the transfer of goods between establishments of the same company
2nd PANEL Case: AREsp 2215002/MG Parties: State of Minas Gerais x Companhia Brasileira de Alumínio e Filiais Rapporteur: Francisco Falcão By unanimous decision, the ministers upheld the decision...
Fux maintains credits granted before modulation of the 'thesis of the century'
The newspaper VALOR ECONÔMICO draws attention to the emblematic decision taken by Minister Luiz Fux, of the STF. As the text highlights, this is the first manifestation of the STF, albeit a monocratic one,...
STF rejects declaration of appeal in ADC 49 without analyzing its merits
The ministers of the Federal Supreme Court (STF) decided, by 10 votes to 0, not to acknowledge the declaratory embargoes in the Declaratory Action of Constitutionality (ADC) 49, which means that...
Supreme Court sets ICMS Difal trial date for November 22
The president of the Federal Supreme Court, Minister Luís Roberto Barroso, included on the agenda for November 22 the trial on Difal — the difference in ICMS rates between...