The First Section of the Superior Court of Justice has just finished the judgment of the Special Appeal no. 1.322.945/DF and decided favorably to the taxpayers to assure the exclusion of amounts paid by the employers during the holidays and maternity license of social security contributions basis, calculated on the total remuneration paid, due, or credited to ensured employees, autonomous workers and individual taxpayers.

Decree No. 8,463/2015 regulated the tax measures relating to the Olympic and Paralympic Games to be held in Brazil in 2016.

Payment of the CIDE and IRRF may be made using credits of any federal tax managed by the Federal Revenue, except social security contributions (INSS).

Brazil continues to move forward with the legislative steps needed to align Brazil's transfer pricing regulatory framework with the Organization for Economic Cooperation and Development's (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.

Em Mato Grosso do Sul, pagar o pato ainda é questão de escolha, mas por tempo limitado.

During a judgment session held on October 8th, 2014, the Federal Supreme Court decided by seven votes to two that the ICMS tax does not make part of the COFINS tax base.

On May 17, Law No. 12,814 of 05.16.2013 was published, as result of the Conversion Draft of the Provisional Measure No. 594, dated 12.06.2012.

Os profissionais do Mattos Engelberg Advogados permanecem à disposição para esclarecer dúvidas acerca deste e de outros temas tributários.

Em 30/08/2022, o Estado do Rio Grande do Sul publicou o Decreto nº 56.633/22, vigente a partir de 1º de outubro de 2022 e que excluiu produtos da sujeição ao Regime de Substituição Tributária (ICMS-ST).

A Pandemia do COVID-19 teve efeitos rápidos no cotidiano do Direito Tributário, alterando desde o funcionamento dos Tribunais ...

On Monday, August 18th, the Federal Supreme Court (STF) reached a majority vote to acknowledge the existence of general repercussion in a case discussing the incidence of social security contributions...

The Plenary Session of the Supreme Federal Court (STF) formed a majority, last Wednesday (18), to consider the non-payment of declared ICMS by the taxpayer to the state Treasury as criminal.

Foi publicado acórdão da 1ª Seção do "STJ" que assentou a ilegitimidade passiva ad causam do Sebrae, da APEX

Municipal Complementary Law 156 (CL 156), published on 7 July 2015, creates a new compulsory contribution for non-residential real estate projects having a total buildable area 10,000 m2 or more.

As incertezas e disputas em relação à redução de impostos federais a zero pelo Perse deixaram em aberto o volume total de empresas e receitas abrangidas.

O sócio de Direito Tributário Henrique Lopes concedeu entrevista ao JOTA e abordou alguns dos desdobramentos relacionados às regulamentações previstas após a aprovação da reforma tributária.

A Receita Federal ampliou a lista de incentivos, renúncias, benefícios e imunidades tributárias que devem ser informados na DIRBI

This year, the deadline for submitting the Rural Land Property Tax Declaration (DITR) is September 30, 2024.

The Government of São Paulo has issued a new decree that fully restores ICMS tax benefits for agricultural machinery and equipment, correcting a previous regulatory change that had inadvertently increased the effective tax burden on the industry.

STJ ruled that stock option plans are not considered compensation for personal income tax purposes; taxation will occur only upon the sale of the shares.