Tagged with: Tax

Applications for mandamus are widely used to litigate tax issues, and are found to be attractive for their swift processing and the absence of costs for loss of suit. On the other hand, there are a number of procedural issues that must be carefully...

Despite the widespread crisis caused by the pandemic, the trajectory of accelerated and steady growth in agribusiness ensured that the fall in the Brazilian GDP was not so tragic. According to data released by the Confederation of Agriculture and...

The majority of the Plenary of the Supreme Court (STF) established, in February, the theory that states and the Federal District cannot collect Transmission Tax on Donations and Inheritance (ITCMD) on donations and inheritances received from abroad...

The Supreme Federal Court (STF) concluded, in March, the analysis of an important tax issue involving the exclusion of presumed credits of Tax on Circulation of Goods and Services (ICMS) from the calculation bases of PIS and Cofins. This is the...

The year 2020 will be marked not only by the pandemic, but by the speed with which the organs of public administration have adapted to the new reality of social distancing. The Administrative Council of Tax Appeals (Carf), the body responsible for...

With the publication of Sefaz Resolution No. 202/21 and PGE Resolution No. 4671/21 in the Official Gazette of the State of Rio de Janeiro, enrollment into PEP-ICMS - the special program for payment in installments of tax debts of the State of Rio...

After almost five years since the filing of the Repetitive Demand Resolution Incident (IRDR) No.0017610-97.2016.4.03.0000, the controversy over the The need to establish the legal personality disregard incident (IDPJ) in cases of tax liability was...

Following in the steps of what was inaugurated in the federal sphere, the State of São Paulo published, in October, Law No. 17,293/20, which, among other measures, instituted tax settlement at the state level, allowing consensual resolution of...

Until the advent of Law No. 13,988/20, known as the Legal Taxpayer Law or the Tax Settlement Law, the procedure for administrative resolution of small tax disputes (litigation of up to 60 minimum wages) was essentially regulated by the system...

An analysis of the documents underlying the debate and subsequent approval of Complementary Law No. 160/2017 (LC 160/17) reveals that the purpose of the law was to terminate the litigation associated with the ICMS “Tax War”. From the state...

The São Paulo state government has issued five decrees that amend the ICMS Regulation (RICMS / SP) and re-establish some of the tax benefits listed in Annex I of the RICMS / SP, as described below: Decree nº 65.469 / 21 - Alters item I of...

An old and even somewhat forgotten discussion has come to the fore again in recent years. It is the limitation on the taxable base for contributions intended for other entities and funds, commonly called third-party contributions, including Sesi,...

Law No. 14,122, published on December 24 in the Official Gazette, updates the legislation on in-court reorganizations, out-of-court reorganizations, and bankruptcy of entrepreneurs and business companies. The text derives from Bill 4,458/20, which...

Leonardo Martins e Matheus Caldas Cruz With the enactment of Complementary Law No. 189/2020, published on December 29, 2020, the State of Rio de Janeiro internalized ICMS Agreement No. 87/2020, entered into by the National Tax {Revenue}...

The writ of mandamus is a procedural instrument provided for in the Federal Constitution to protect citizens against abuse of power or illegality committed by a member of the Public Administration. With this constitutional lawsuit, the aim is to...

Bill 4,458/20, approved by the Senate on November 25 of this year, amends laws - 11,101/05, 10,522/02, and 8,929/94, to update the legislation on judicial reorganizations, extrajudicial reorganizations, and bankruptcy of entrepreneurs and business...

The Brazilian Federal Revenue Service (RFB) has expressed its position, through Solution of Consultation No. 206/03 and No. 232/07 and SRF Interpretative Declaratory Act No. 25/03, to the effect that it suffices to have the final and unappealable...

ME Ordinance No. 340, published on October 9, regulated the functioning of the Judicial Delegations of the Special Bureau of the Federal Revenue Service of Brazil. The DRJs, as they are known, are the bodies responsible for judging federal...

With the publication of Decree No. 47,332/20, Rio de Janeiro taxpayers can already apply for amnesty for tax debts under the terms set out in Law No. 9,041/20. The program in question applies exclusively to overdue tax debts arising from levies...

Since Constitutional Amendment no. 45/2004 (EC 45/2004) introduced the institute of general repercussion as another formal requirement to allow the trial of extraordinary appeals, the Federal Supreme Court (STF) only reviews a certain...

Tax

Evolution of the case law on jurisdiction over applications for mandamus

Correct analysis of ITR measurement criteria may benefit agribusiness

State law cannot institute ITCMD on donations and inheritance abroad

Majority of the Supreme Court considers unconstitutional the inclusion of presumed ICMS credit in the calculation bases of PIS and Cofins

Carf's balance sheet in 2020 and prospects for 2021

Sefaz-RJ and PGE-RJ regulate procedures for enrollment into PEP-ICMS

Another chapter of the disregard of legal personality in cases of tax liability

Tax settlement in the State of São Paulo

Speed vs. full exercise of defense in small-value federal administrative tax litigation

Federal Consultation Proceeding 145/2020 and the Return of the Discussion on Investment and Cost Subsidies

State of São Paulo restores tax benefits

STJ will decide regarding the limitation on the taxable base for contributions of third parties

Changes to Law No. 14,112/20 to the Bankruptcy and Reorganization Law

State of Rio de Janeiro grants tax amnesty

Writs of mandamus and the possibility of withdrawal at any time

Analysis of the impacts of enactment of Bill 4,458/20

Federal circuit courts differ on the timing of the levy of IRPJ and CSLL on offsetting recognized in court

Judgments in federal administrative tax proceedings at first instance

RJ regulates amnesty for state taxes for the oil and gas industry

General repercussion and abstraction of trials of extraordinary appeals

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