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
Receipt of insurance by a company does not generate payment of federal taxes
Companies that receive insurance compensation for the loss of their assets—such as vehicle accidents—are exempt from paying income tax (IRPJ),...
By: Equipe Cesar Moreno
27 de July de 2025
Real Estate Holding Company: Tax Authorities May Review the Asset Value for Calculating the ITCMD
When someone dies and leaves assets to their heirs, they must pay a state tax called ITMCD (Tax on Transfers...
By: Equipe Cesar Moreno
27 de July de 2025
Social Security Compensation: STJ Maintains Ban on Settling Debts After eSocial with Credits from Periods Prior to the System
Tax offsetting is a way for taxpayers to use credits they have with the tax authorities to pay off taxes...
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
STJ upholds pension to ex-wife after 20 years of silence from ex-husband
The Third Panel of the Superior Court of Justice ruled that a man must continue paying alimony to his ex-wife,...
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STJ upholds pension to ex-wife after 20 years of silence from ex-husband — For you
The Third Panel of the Superior Court of Justice ruled that a man must continue paying alimony to his ex-wife,...
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Sentimental Fraud Gives Right to Compensation — Family
The Superior Court of Justice understands sentimental fraud as the practice through which, in a relationship between two people, one...
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Sentimental Fraud Gives Right to Compensation — For you
The Superior Court of Justice understands sentimental fraud as the practice through which, in a relationship between two people, one...