Substituted Taxpayer who resells goods below the ICMS-ST BC is entitled to a refund, with Article 166 of the CTN not applying.
In a recent ruling, the STJ (Superior Court of Justice) ruled that the substituted taxpayer who resells goods for a...
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By: Equipe Cesar Moreno
27 de July de 2025
Anti-Corruption Law: company remains liable even after merger, spin-off or corporate transformation
The Anti-Corruption Law (Law No. 12,846/2013) provides that companies may be held liable for unlawful acts committed against the public...
By: Equipe Cesar Moreno
24 de June de 2025
PDL 314/2025: Chamber speeds up processing, but requirements of the new IOF decree remain valid
The Chamber of Deputies approved the urgency regime for PDL 314/2025, which seeks to suspend the effects of Decree No....
By: Equipe Cesar Moreno
24 de June de 2025
Participation in a Sole Proprietorship May Be Seized
In a recent decision, the Superior Court of Justice (STJ) understood that the seizure may fall on equity interests in...
By: Equipe Cesar Moreno
24 de June de 2025
STJ Limits Taxpayer’s Deadline to Offset Tax Credits to 5 Years
When judging REsp 2.178.201-RJ, the Second Panel of the Superior Court of Justice (STJ) issued a ruling according to which...
By: Equipe Cesar Moreno
24 de June de 2025
The Right to Pis/Cofins Credit on Fuel Purchases for Retailers Will Be Decided by the Repetitive Regime
The Superior Court of Justice submitted to the repetitive regime (Theme 1339) the issue to be decided on the right...
By: Equipe Cesar Moreno
20 de May de 2025
Supreme Federal Court rules on whether reductions in Reintegra must respect annual precedent
The Supreme Federal Court has initiated a trial, with general repercussions, to decide whether the reduction of Reintegra rates —...
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PGFN expands the use of tax losses in tax transactions — For company
The National Treasury Attorney General’s Office (PGFN) increased the limit for using tax losses and negative CSLL bases to settle...
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Supreme Federal Court suspends actions on pejotization and rekindles legal alert — For company
Supreme Federal Court Justice Gilmar Mendes has suspended all legal proceedings in the country discussing the so-called “pejotização” (social worker...
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Real estate revaluation does not generate tax, Carf decides — For company
The Carf (Administrative Council of Tax Appeals) decided that there should be no tax collection on profits distributed based solely...