Judge considers delivery apps as input for pizzerias and grants PIS and Cofins credit
The intermediation services provided by digital delivery platforms in exchange for charging a fee on each order placed are of an input nature, as they are essential to restaurants. Therefore,...
Expenses with gifts can be deducted from Real Profit, decides Carf
The 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) decided that expenses with gifts can be considered advertising expenses and deducted when calculating Real Profit....
Ambev wins partial victory in R$2 billion case on CSLL premium amortization
Beverage producer Ambev obtained a partial victory in a R$2 billion lawsuit in the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf), on Tuesday...
Gradiente negotiates debt of R$600 million with PGFN
Gradiente, which is undergoing judicial recovery, has reached an agreement with the National Treasury Attorney General's Office (PGFN) to settle a debt of approximately R$600 million in overdue taxes. The negotiation was...
STJ maintains collection of IRPJ and CSLL credits against energy company
The ministers of the 1st Chamber of the Superior Court of Justice (STJ) unanimously upheld the decision of the Federal Regional Court of the 2nd Region (TRF2) that allowed the collection of tax credits...
Jointly liable parties may replace their listed assets with those of the company
The assets or rights listed by a jointly and severally liable party may be replaced by the assets of the main debtor, even if the latter does not meet the requirements for the listing. In...
São Paulo government reduces ICMS on gasoline from 25% to 18%
Governor Rodrigo Garcia and Secretary Felipe Salto announced, this Monday (27), the anticipation of the reduction in the ICMS tax rate on gasoline from 25% to 18%. Garcia states that...
STF prohibits increased ICMS in SC and DF on energy and telecommunications
One day after the president sanctioned the complementary law that defined a list of goods and services as essential, the ministers of the Supreme Federal Court formed a majority to declare...
STF decides that MP that restricts PIS/Cofins credit must respect the ninety-day limit
The Federal Supreme Court (STF) unanimously upheld the injunction issued by Minister Dias Toffoli, which set a 90-day deadline for the entry into force of Provisional Measure 1,118/2022,...
Wine distributor obtains ruling to pay ICMS Difal only in 2023 in SP
Still without a conclusion in the Federal Supreme Court (STF), the dispute surrounding the start of the collection of the differential rate (Difal) of ICMS – a tax for operations in which the...