Publications | Tax 6wo2v
Supervening constitutionality: the position of the Supreme Court 5m184c
The jurisprudence of the Court confirms that the constitutionality of a rule must be assessed on the basis ofthe constitutional text in force at the time it was introduced.
The incidence of social security contributions and transnational work 62e6z
The taxation rule should consider the international social security treaties signed by Brazil with other countries
The re-establishment of the already rejected TFPG by the state of Rio de Janeiro. Is it? 2bv1p
Attempt to reintroduce a rate declared unconstitutional by the Supreme Court could scare away new investors and shake the confidence of those already established in the country.
The current situation of the tax authorities and judicial reorganizations 2kx5m
Como as empresas em recuperação judicial atualmente têm meios para regularizar suas dívidas tributárias, o fisco atua de forma cada vez mais incisiva nesses processos. Essa postura tem sido validada por decisões judiciais que rejeitam a dispensa da exigência legal de certidão de regularidade fiscal na recuperação judicial.
PIS and Cofins credits in the context of the pandemic 3w24r
The tax authorities' position in the Cosit Query Solution {Advisory Opinion, No Action Letter} 164 is a first step in recognizing the right to tax credits for personal protective equipment against covid-19.
STJ will examine the reach of a repetitive theory regarding the concept of input material in the generation of a PIS and Cofins credit 6k1yg
Although the Superior Court of Appeals had defined that the concept of an input must comply with the criteria of essentiality or relevance, istrative and judicial decisions have denied the right to credit as they did not consider certain types of expenses as to be inputs.
Extralegal factors can be considered for modulation the effects of supreme court decisions? 5n382v
To claim the influence of aspects such as the impact of a judicial decision on public s requires care in the application of the law, under penalty of accepting that the judiciary takes on a typical function of the Legislative Power.
Rio de Janeiro regulates special tax treatment for thermoelectric power generation projects h361l
The measures will be effective for the term of the energy auction contract won by the applicant or until December 31, 2032, whichever occurs first.
Rio de Janeiro City Hall creates tax benefits for the Reviver Centro Program 361e2b
Law 6999/21, urban recovery, exemption of tax credits in RJ, suspension of tax credits in RJ, Social Lease Program, real estate market in Rio
Cosit 99/21 Answer to Consultation: IRRF is not due on capital gains earned in shares traded in the Brazilian stock exchange in the conversion of foreign investment, via portfolio, to foreign direct investment 2z4b4j
Interpretation of the Irs is favorable to taxpayers, because it recognizes the application of the exemption regime on capital gains earned in the conversion of investment made based on Resolution CMN No. 4373/14 for foreign direct investment, regulated by Law No. 4,131/62.
Abuse in the creation of budget funds by state entities 5l46v
The collection of funds should be intended for the originally established purpose, and shall not be provided to the general cost of public istration
Application of the selectivity criterion according to the essentiality of the product or service for the ICMS 5v2425
STF reviews controversy on the subject and may recognize unconstitutionality of increased ICMS rates for essential products.
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