1,485 results found

In accordance with Circular No. 3.624 of 2013 of Brazilian Central Bank, the return related to December 31th , 2014 must be submitted between February 18th and April 06th 2015.

Este alerta pode ser de especial interesse para empresas na condição de substituídas tributárias do ICMS.

Na sessão de julgamentos do STJ do dia 23 de fevereiro de 2016 três dos cinco ministros da 1ª Turma do STJ votaram a favor da utilização de uma base de cálculo de ICMS diferenciada nas vendas de medicamentos a hospitais.

Os sócios de Direito Tributário do KLA Victor Polizelli e Luís Flávio Neto estão nesta semana no IFA RIO 2024, o XIV Encontro Regional Latino-Americano da...

Luís Flávio Neto e Victor Polizelli contribuíram com artigos para a obra que celebra o legado do Instituto Brasileiro de Direito Tributário (BDT), referência no estudo do Direito Tributário

On December 30 2016, Complementary Law No. 157/2016 was published in the Official Gazette of the union, modifying Complementary Law No. 116/2003...

By means of Provisional Measure No. 685, dated July 21, 2015 (MP 685/2015), that creates the Tax Litigation Reduction Program (Programa de Redução de Litígios Tributários – PRORELIT), the Brazilian federal government imposed a new obligation to the taxpayers ..

Many taxpayers achieved favorable outcomes in lawsuits seeking to exclude ICMS from the PIS/COFINS tax base, following the Brazilian Supreme Federal Court's (STF)...

Tax Coupon Issuers – machines used in retail outlets in the State of Sao Paulo, Brazil – must be replaced by the mandatory Electronic Tax Coupon Authentication System (SAT-CF-e).

Em 01/07/2022, a Procuradoria-Geral da Fazenda Nacional ("PGFN") publicou a Portaria nº 5.885/2022, que prorrogou até 31 de outubro de 2022 o prazo para adesão ao Programa Emergencial de Retomada do

Seja bem-vindo(a) ao Informativo Tributário & Aduaneiro elaborado por nosso time dedicado a questões tributárias.

On November 22, 2021, the Brazilian Supreme Court ("STF") ruled RE 714139 (Theme No. 745 with general repercussion) and decided that the increased ICMS rate levied on transactions with electricity...

Brazil's Senate is discussing an amendment to the Federal Constitution, No. 13/19, that aims to modify article 156. If the bill is enacted into law

The social security inspections are currently creating criteria absent of the Brazilian profit sharing law (n°10.101/2000) to criticize the plans of several companies ..

Upon the enactment of Law 9876/99, of November 26, 1999, a part of the system of social contribution payable by companies was modified, and one of the contributions payable by companies was fixed at 15% of the invoice for services rendered by work cooperatives ...

The effects of the state tax fee related to the control, monitoring and environmental supervision of research activities, mining, and the exploration and production of oil and gas – TFPG – were suspended...

We are at your disposal to present the legal grounds we hold exist to challenge these impositions in judicial courts.