Arquivo de Tax - Page 6 of 22

São Paulo Law Approves Transaction for Debt Settlement

The State of São Paulo approved Law No. 17,847/2023, which establishes the requirements and conditions for the execution of a...

By: Equipe Cesar Moreno 23 de November de 2023

STJ upholds social security contribution on profit sharing of statutory directors

Earlier this month, the 1st Panel of the Superior Court of Justice (STJ) ruled that amounts paid as profit-sharing (PLR)...

By: Equipe Cesar Moreno 23 de November de 2023

STJ rules out simultaneous application of isolated and ex officio fines

The ministers of the 2nd Panel of the STJ decided that it is not possible to apply both official and...

Intermediate products generate ICMS credits, according to the Superior Court of Justice (STJ)

In a recent decision, the 1st Section of the STJ reaffirmed its understanding that the acquisition of intermediate products, including...

Brazil Enacts Double Taxation Treaties with Chile and Uruguay

Brazil finally enacted treaties to avoid double taxation of income with Chile and Uruguay. In the case of Chile, the...

CARF allows PIS and COFINS credits arising from amounts paid for fuel

In the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals (CARF), a decision was issued...

CARF rejects tax benefit refund update

In a decision handed down by the 2nd Panel of the Superior Chamber of the Administrative Council of Tax Appeals...

CARF maintains IRPJ and CSLL on presumed ICMS credit

In the 1st Panel of the 3rd Chamber of the 1st Section of the Administrative Council of Tax Appeals (CARF),...

CARF accepts deduction of administrators’ payments from the IRPJ and CSLL calculation basis

In the 1st Panel of the Superior Chamber of the Administrative Council of Tax Appeals (CARF), a decision was issued...

CARF allows credits on freight of inputs in the mining sector

According to a decision issued by the 3rd Panel of the Superior Chamber of the Administrative Council of Tax Appeals...