Tax credit enters the IRPJ and CSLL calculation base via court order
Legal entities may deduct, from the calculation basis for Income Tax and Social Contribution on Net Profit (CSLL), taxes collected unduly at the time of payment of part...
STJ upholds MG law that removes ICMS exemption in case of interstate transaction
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ), unanimously, upheld the decision of the Court of Justice of the State of Minas Gerais (TJMG) that recognized the validity of...
Association questions state decrees that increased ICMS on energy and telecommunications
The Association of Cellular Operators (Acel) filed, this Tuesday (14/2), an argument of non-compliance with a fundamental precept (ADPF) questioning decrees from Bahia and Mato Grosso do Sul that...
Luiz Fux overturns article of LC 194 that removed TUSD/TUST from the ICMS base
Minister Luiz Fux, of the Federal Supreme Court (STF), suspended this Thursday (9/2) the effectiveness of a provision of Complementary Law (LC) 194/22 that defines that TUSD and TUST...
Tax res judicata: STF denies modulation
The ministers of the Federal Supreme Court (STF) determined that taxpayers with a favorable final decision allowing non-payment of CSLL will be required to pay the...
Majority in the STF validates the transfer of ICMS Difal to the state of destination of the operations
The ministers of the Federal Supreme Court (STF) formed a score of seven to zero to validate the provision of the Kandir Law that defines that the proceeds from the collection of the differential of...
AGU asks the STF to recognize the constitutionality of the decree on PIS/Pasep and Cofins
The Attorney General's Office (AGU) filed a lawsuit with the Federal Supreme Court (STF) on Friday (2/3) requesting that the Court confirm the constitutionality of decree 11,374/2023, which reestablished the...
Machinery and equipment sector challenges deadline for application of new PIS/Pasep and Cofins values
The Brazilian Machinery and Equipment Industry Association (Abimaq) filed a Direct Action of Unconstitutionality (ADI) 7342 with the Federal Supreme Court (STF) to question the entry into force of the...
MP nº 1.159: exclusion of ICMS from the calculation basis of credits and its effects on tax substitution
On 12/01/2023, Provisional Measure No. 1,159 was published, which aims to exclude from the calculation basis of the PIS/Pasep and COFINS Contribution credits the...
Return of the casting vote and new transaction: the new government's tax measures
In a package of measures aimed at increasing revenue and reducing the fiscal deficit, the Ministry of Finance announced this Thursday (12/1) a new tax transaction, the...