Publications | Tax 6wo2v
STF begins judgment of topics 881 and 885 1yq3g
Justices discuss the limits of res judicata in tax matters.
STJ: premature revocation of the Asset Law tax incentive is illegal 1y2jo
Position of the Court's 2nd consolidates case law on the topic.
Transfer price for IRPJ and CSLL calculation 4w4s5w
Divergent criteria adopted by Law 9,430/96 and by Normative Instruction 243/02 cause controversy and are under review by the STJ.
CONFAZ improves rules applicable to natural gas processing k5p57
Changes contribute to increase the access to a key infrastructure, diversity of players and stimulate competition in the natural gas market.
Constitutional Amendment modifies biofuel tax regime 5q1o33
New rules aim to establish competitive differential for biofuels in relation to fossil fuels.
State of Rio de Janeiro sets maximum ICMS rate 5zp72
New rule is valid for transactions and services with fuels, electricity, communications and public transport and it is aligned with Complementary Law 194/22
Consensual settlement of ICMS shares on contracted claims 2t6x10
PGE-RJ regulates procedures for cases have become final.
Maintenance of seizure via BACENJUD system v4a4n
In a unanimous judgment, the 1st Section of the Superior Court of Justice (STJ) granted the claim of the National Treasury to reaffirm its position regarding the possibility of maintaining the seizure of bank deposits via the BACENJUD system even though the taxpayer subsequently is enrolled on a program to pay such tax credit executed in installments.
STJ affirms the position that the customs review are possible regardless of the clearance verification channel elected 6n5x4r
Taxpayers were surprised earlier this year by an important decision of the Superior Court of Justice (STJ) in the case file of Special Appeal 1.826.124/SC. The 1st Class of the Court unanimously recognized the possibility of customs review even after the customs clearance has been submitted to conference procedures (i.e., having gone through inspection channels that require more detained analysis of imported goods). The decision is in line with what has been strongly defended by taxpayers, especially in cases relating to the tax classification of products.
How to tax NFTs 6o1e51
Defined as the "word of the year" of 2021 by Collins Dictionary, the NFT, acronym for the term Non-Fungible Token (or, in Portuguese, ”token não fungível”), has increased the attention from entrepreneurs and investors in recent years.
Unstable case law on the application of isolated fines simultaneously with ex-officio fines h3e4x
The current scenario in the Brazilian istrative Tax Appeals Court (Carf) is marked by uncertainties, with decisions defending accumulation of fines and others in the opposite direction. The understanding of the Supreme Court and the Superior Court of Appeals is based on the doctrine of absorption for situations of concurrent levies, although Carf needs not observe it.
Inheritances and donations from abroad are not subject to ITCMD until a complementary law is ed by the Brazilian Congress 5e1xt
The Brazilian Supreme Court softened the effects of the decision that recognized as unconstitutional levying of the tax by the states and decided that they are effective as of April 21, 2021.
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