Publications | Tax 6wo2v
The requirement of the relevance of the special appeal 50593n
Introduced by EC 125/22, the new institute focuses on the importance of the role of the Superior Court of Justice in standardising the case law.
Main changes implemented by MP 1,137 4h213j
Zero income tax rate aims to attract foreign credit and encourage the issuance of private debt securities.
Taxation of electric vehicle recharging 2k3c3q
The tax scenario on the subject is still imprecise and points to the need for legislative changes that ensure greater legal certainty.
The proposal of the Taxpayer's Defense Code 3a605a
PLP 17/22 and international models of cooperative tax compliance
The return of Carf's in-person sessions 5t2n5j
Impressions on the judgments of the 1st of the Superior Chamber of Tax Appeals after more than two years of exclusively virtual sessions.
Carf regulates in-person and hybrid judgment sessions 1a4x3j
Ordinance that regulates the topic provides for the possibility of removing a case from the agenda for a session in person to be judged in an exclusively virtual session.
PIS and Cofins credit on expenses with advertising, marketing, and publicity 201359
Carf's case law indicates a restrictive interpretation on the topic, but an analysis by the highest level of appeal of the body may reverse this position.
Goodwill in the Carf 40725c
A brief analysis of the case law of the istrative Board of Tax Appeals over the years.
ITBI on payment of FII quotas by conveyance of assets 67572
Superior Court of Appeals discusses the possibility of collecting the tax in transactions carried out by a real estate investment fund.
The unconstitutionality of the alimony taxation 5a2s6z
Supreme Court decision in direct action of unconstitutionality contributes to reduce gender inequality.
Police power charges are not used to penalise 6jl2m
Recent decision of the Supreme Court on collection of the fee contradicts position taken earlier and creates doubts.
Is there a social security contribution on hiring bonuses? 3b2ua
Recent Carf precedents reinforce arguments against discounting the amount.
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