Carf: satellite tracking expenses generate PIS and Cofins credits
In an unprecedented decision, the 3rd panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) considered that expenses with fleet tracking via satellite can be understood as...
Use of pallets to transport goods does not generate ICMS, decides TJSP
Companies that use pallets to transport goods do not need to pay the Tax on Circulation of Goods and Services (ICMS) on them, according to the understanding of the 1st Court of the District of Monte...
STJ: refund of ICMS paid in excess in tax substitution is due
Unanimously, the ministers of the 1st Section of the Superior Court of Justice (STJ) followed the understanding of the Federal Supreme Court (STF) and defined that the taxpayer has the right to the ICMS paid...
TJ-SP exempts wine from ICMS Difal charge this year
While many states have cancelled the injunctions that prevented the collection of ICMS Difal this year, a wine importer and reseller managed to avoid payment in court...
TRF cancels million-dollar fine applied on reimportation
The Federal Regional Court (TRF) of the 2nd Region, based in Rio de Janeiro, annulled a customs fine of approximately R$15 million against a company in the...
STF defines that ISS applies to the insertion of advertising texts
The ministers of the Federal Supreme Court (STF) decided, unanimously, to define that ISS, and not ICMS, applies to the service of inserting advertising and propaganda texts in any medium. In the ADI...
TRF3: replaced dealerships can exclude ICMS-ST from the PIS/Cofins base
By majority, the 6th Panel of the Federal Regional Court of the 3rd Region (TRF3) recognized the right of Atri Fiat and other dealerships, when in the capacity of substitutes, to the exclusion of...
STJ bars taxation of ICMS tax incentive
The 1st Panel of the Superior Court of Justice (STJ) decided this Tuesday (8) that gains obtained in tax incentives granted by the States do not need to be included in the calculation base...
TJ-BA overturns 24 injunctions against ICMS-Difal
Moved by the argument of loss of revenue, presidents of Courts of Justice have accepted requests from States to overturn injunctions that postpone the payment of the differential in tax rates (Difal)...
Presidents of TJCE and TJPE suspend injunctions against Difal charges
The presidents of the Courts of Justice of the State of Ceará (TJCE) and Pernambuco (TJPE) suspended injunctions that allowed companies not to pay the ICMS tax rate differential (Difal)...