Publications | Tax
Ordinance that regulates the topic provides for the possibility of removing a case from the agenda for a session in person to be judged in an exclusively virtual session.
Carf's case law indicates a restrictive interpretation on the topic, but an analysis by the highest level of appeal of the body may reverse this position.
A brief analysis of the case law of the Administrative Board of Tax Appeals over the years.
Superior Court of Appeals discusses the possibility of collecting the tax in transactions carried out by a real estate investment fund.
Supreme Court decision in direct action of unconstitutionality contributes to reduce gender inequality.
Recent decision of the Supreme Court on collection of the fee contradicts position taken earlier and creates doubts.
Recent Carf precedents reinforce arguments against discounting the amount.
Justices discuss the limits of res judicata in tax matters.
Position of the Court's 2nd Panel consolidates case law on the topic.
Divergent criteria adopted by Law 9,430/96 and by Normative Instruction 243/02 cause controversy and are under review by the STJ.
Changes contribute to increase the access to a key infrastructure, diversity of players and stimulate competition in the natural gas market.
New rules aim to establish competitive differential for biofuels in relation to fossil fuels.
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