ADC 49: STF finalizes judgment on transfer of ICMS credits, but uncertainty remains
The ministers of the Federal Supreme Court (STF) concluded on the evening of last Wednesday (12/4) the judgment of the declaratory appeals in ADC 49, which involves the Government of Rio Grande...
By casting vote, Carf denies credit on freight of finished products
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied the use of PIS and Cofins credits on expenses with freight of finished products between...
By casting vote, Carf denies credit on freight of finished products
The 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) denied the use of PIS and Cofins credits on expenses with freight of finished products between...
Revenue: sponsored link does not generate PIS/Cofins credits
Sponsored link expenses on search platforms do not generate PIS and Cofins credits. This is the understanding of the Federal Revenue Service in Consultation Solution 43/2023, published on...
ADC 49: STF resumes trial on transfer of ICMS credits on 3/31
The Federal Supreme Court (STF) will resume next Friday (31/3) the trial that seeks to define the taxpayer's right to maintain and transfer ICMS credits after the Court had...
Expenses with end-of-year celebrations can be deducted from the IRPJ and CSLL base
After applying the casting vote, the 1st Panel of the 2nd Chamber of the 1st Section of the Administrative Council of Tax Appeals (Carf) allowed expenses with the get-together of...
Moraes requests review of action on PIS/Cofins rates on financial income
Minister Alexandre de Moraes, of the Federal Supreme Court (STF), interrupted the trial that would define the maintenance – or not – of Ricardo Lewandowski's injunction that suspended all...
Carf reverses understanding and maintains PIS/Cofins on bonuses
By five votes to three, the advisors of the 3rd Panel of the Superior Chamber of Carf understood that the bonuses and discounts granted by suppliers to the supermarket Carrefour Comércio e Indústria...
STF forms majority to invalidate fine for denial of tax compensation
The administrative request for tax compensation, even if not approved, represents a legitimate exercise of the taxpayer's right to petition. Therefore, there is no correlation between such request and the fine...
STF confirms inclusion of energy sector charges in ICMS calculation
In the context of fiscal federalism, the Union cannot intervene in the way in which states exercise their tax powers, even through complementary law, as this goes beyond...