Arquivo de Tax - Page 2 of 22

Supreme Federal Court (STF) to analyze the incidence of income tax on the advance donation of assets to heirs

The Supreme Federal Court will decide whether it is constitutional to levy income tax (IR) on capital gains from the...

Supreme Federal Court suspends actions on pejotization and rekindles legal alert

Supreme Federal Court Justice Gilmar Mendes has suspended all legal proceedings in the country discussing the so-called “pejotização” (social worker...

Real estate revaluation does not generate tax, Carf decides

The Carf (Administrative Council of Tax Appeals) decided that there should be no tax collection on profits distributed based solely...

Brazil Enacts Double Taxation Treaty with Norway

Decree No. 12,406/2025 enacted the Treaty to Avoid Double Taxation signed between Brazil and the Kingdom of Norway. The Brazil-Norway...

Pis/Cofins on Financial Income and the Legal Uncertainty Caused by Repetitive Topic 1237 of the Superior Court of Justice

In July 2024, the STJ (Superior Court of Justice) judged Repetitive Theme 1237, and decided once and for all that...

By: Equipe Cesar Moreno 27 de February de 2025

Deductibility of Software Royalties Expenses: The Scenario Is Still Open

Recently, the 2nd Panel of the 1st Chamber of the 1st Section of the Administrative Council of Tax Appeals (CARF)...

By: Equipe Cesar Moreno 27 de February de 2025

Possibility of New Tax Transaction Even After Exclusion: TRF-5 Decision Sets Favorable Precedent for Taxpayers

The Federal Regional Court of the 5th Region (TRF-5) issued a significant ruling for taxpayers whose installment payments were terminated...

By: Equipe Cesar Moreno 27 de February de 2025

Judiciary Continues to Guarantee Double PAT Deduction

A long-standing benefit, the possibility of double deduction of expenses with the PAT (Worker Food Program) for the purposes of...

By: Equipe Cesar Moreno 23 de January de 2025

For you

ITCMD Incidence on the Transfer of a Company Between Spouses

The São Paulo State Finance Department clarified that the transfer of company ownership between spouses, even under the partial community...

By: Equipe Cesar Moreno 23 de January de 2025

STF SUSPENDS ACTIONS ON FUNRURAL CHARGES

Last week, the Federal Supreme Court (STF) made a significant decision: it suspended nationwide legal proceedings related to the collection...