Revenue regulates refund of PIS/Cofins credits paid unduly
The Federal Revenue Service defined this Thursday (24/6) that credits arising from final court decisions relating to taxes paid unduly must be recognized in determining real profit...
STF overturns ICMS benefits for pasta, biscuits and bread
The Plenary of the Federal Supreme Court (STF) declared unconstitutional sections of the Pará ICMS regulation that sought to guarantee tax incentives to the state's industries of industrialized products derived from flour...
ISS forms the basis for social security contributions on gross revenue, says STF
"The inclusion of the Tax on Services of Any Nature (ISS) in the calculation basis of the Social Security Contribution on Gross Revenue (CPRB) is constitutional." This was the thesis established by...
Carf decides that port expenses generate credits
Companies operating in foreign trade obtained a favorable precedent in the last instance of the Administrative Council of Tax Appeals (Carf) to use PIS and Cofins credits generated with expenses in...
STJ rules in favor of tax benefit from Lei do Bem for retailers
The 1st Panel of the Superior Court of Justice decided that the tax benefit for retail sales of electronics, such as smartphones and notebooks, expected to last until 2018, will not...
Majority in the STF defends that scrap generates PIS/Cofins credits
Seven ministers of the Federal Supreme Court (STF) voted for the possibility of appropriating PIS and Cofins credits in the acquisition of scrap - waste, residues or trimmings. The practice is...
ICMS in PIS/Cofins: STF defines that decision is valid from 2017
The Federal Supreme Court (STF) decided, this Thursday (13/5), that the exclusion of ICMS from the calculation basis of PIS and Cofins is valid from March 15th...
Court excludes ISS from its own calculation basis
The Rio de Janeiro Court authorized an information technology company to exclude its own municipal tax, PIS and Cofins from the calculation of the ISS. It is...
Promotion fund expenses generate PIS and Cofins credits
Shopping mall retailers, who are facing a serious financial crisis caused by the pandemic, have been able to obtain new decisions in court to alleviate their tax burden. A recent ruling by the Federal Court...
IOF is not levied on the amount received in advance of an exchange contract
The Exchange Contract Advance (ACC) is an instrument used by exporters with financial institutions to advance the amount to be obtained from the sale of products or services. It...