STJ allows ICMS crediting in forward tax substitution
The ministers of the 2nd Chamber of the Superior Court of Justice (STJ) unanimously denied the appeal of the state of Rio Grande do Sul and allowed the taxpayer to claim credit...
Carf: declaring debt in DIPJ does not eliminate a fine of 75% in case of spontaneous reporting
By five votes to three, the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (Carf) understood that, within twenty days after the start of the inspection, the...
Moraes suspends part of decree that defined products with IPI reduction
The conflict involving the reduction of the Tax on Industrialized Products (IPI) and the Manaus Free Trade Zone took another turn at the Federal Supreme Court (STF) this Monday (8/8)....
After PGFN's withdrawal, legal experts still see the risk of judicialization of the transaction
Following criticism from legal experts regarding restrictions on the use of tax losses and negative CSLL basis in tax transactions, the National Treasury Attorney General's Office (PGFN) backed down and revoked the clause...
Brazil updates international treaties to avoid double taxation
International treaties to avoid double taxation are taking on a new design. The most recent agreements signed by Brazil, Singapore, Switzerland and the United Arab Emirates bring changes that,...
STF validates mining inspection fees charged by Brazilian states
The ministers of the Supreme Federal Court (STF), by majority vote, maintained state laws of Minas Gerais, Amapá and Pará, which create mining inspection fees. The understandings prevailed...
TRF: Federal Revenue System cannot restrict rights
A decision by the Federal Regional Court (TRF) of the 1st Region, located in the Federal District, prevents the Federal Revenue Service from disregarding – before the end of the appeal trial – a...
TIT-SP waives ICMS on medical products without exemption provided for in agreement
The Superior Chamber of the Tax and Fees Court (TIT) of São Paulo has ruled out the collection of ICMS on medical products that were not covered by Agreement 01/1999, of the Council...
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....