Publications | Tax
In the last article of the series, we take stock of the judgments of the 3rd Panel of the CSRF.
The main judgments of the 2nd Panel of the CSRF.
Starting a series of three articles, we analyze the past year and take stock of the judgments of the 1st Panel of the CSRF.
The package of measures, called "Zero Litigation", modifies the processing of administrative tax proceedings and establishes new models for settlements or installment plans.
Decree 11.374/23 recovers amounts of the Additional Freight for Renewal of the Merchant Navy in force until January 1st of this year.
Decree 11,374/23 modifies rates established by Decree 11,322/22.
CSRF's position on the levying of PIS and Cofins on apportionment of shared services expenses creates legal uncertainty by diverging from the standard already established by the Federal Revenue Service of Brazil.
Introduced by EC 125/22, the new institute focuses on the importance of the role of the Superior Court of Justice in standardising the case law.
Zero income tax rate aims to attract foreign credit and encourage the issuance of private debt securities.
The tax scenario on the subject is still imprecise and points to the need for legislative changes that ensure greater legal certainty.
PLP 17/22 and international models of cooperative tax compliance
Impressions on the judgments of the 1st Panel of the Superior Chamber of Tax Appeals after more than two years of exclusively virtual sessions.
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