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Article
STJ Discute Legalidade Da Inclusão Do PIS/Cofins Na Base De Cálculo Do ICMS
Contribuintes defendem que a base de cálculo do ICMS deve se limitar à receita da comercialização de mercadorias, excluindo tributos como PIS/Cofins...
BrazilTax
KLA Advogados
Article
Sócio do KLA dá aula em curso sobre reforma tributária e mercado de capitais
Curso com o advogado Luís Flávio Neto, de Direito Tributário, aborda impactos da reforma tributária no mercado de capitais, com foco em fundos, M&A, valuation e operações financeiras
BrazilTax
KLA Advogados

STJ considera crime o não recolhimento de ICMS

O alerta está disponível em formato eletrônico e pode ser baixado através do link abaixo.

BrazilCriminal Law

Veirano e Advogados Associados

Receita decide que intermitente deve pagar INSS sobre férias

A Receita Federal decidiu nesta segunda-feira que a contribuição para o INSS de trabalhadores intermitentes — aqueles contratados por dias ou horas — deve incidir também sobre o valor das férias.

BrazilEmployment and HR

Veirano e Advogados Associados

Brazilian Government Extends The REPETRO Until 2040 And Changes Tax Rules Pertinent To The Taxation Of The Oil And Gas Industry

Brazilian Government extends the REPETRO until 2040 and changes tax rules pertinent to the taxation of the oil and gas industry Decree No. 9,128/2017...

BrazilEnergy and Natural Resources

State Of Rio De Janeiro Law No. 7.184/2015: Implementation Of Tax Fee For Environmental Control, Monitoring And Inspection – Hydroelectric And Thermal Power Generation

Published on December 30, 2015 in the Official Gazette of the State of Rio de Janeiro, Law No. 7.184 establishes a new Environmental Control, Monitoring and Inspection Fee for the generation...

BrazilEnergy and Natural Resources

Ao Valor Econômico, Victor Polizelli Trata Sobre Faixa De Isenção Na Tributação De Dividendos

O sócio da área tributária, Victor Polizelli, concedeu entrevista nesta terça-feira (15) ao jornal Valor Econômico.

Brazilian Government Approves Increase In Capital Gains Rates

In September 2015, the Brazilian federal government proposed a new rule increasing the income tax rates applicable to capital gains payable by certain taxpayers from a transfer or sale of assets or rights.

ICMS Levy In The Transfer Of Goods: STF Concludes Trial On Theme 1,367 Of General Repercussion And Effects Of Modulation Of ADC 49 Decision

On February 4, 2025, and by unanimous vote, the Brazilian Supreme Court's (STF) Plenary confirmed that the non-levy of ICMS will only apply from the 2024...

Instrução Normativa RFB No. 1.656/2016: Alterações Nas Regras Aplicáveis às Variações Monetárias Dos Direitos de Crédito e das Obrigações em Função da Taxa de Câmbio

A IN RFB 1.656/2016, publicada em 02 de agosto de 2016, alterou o artigo 5 da IN RFB 1.079/2016 para excluir a previsão de que o direito de alteração do regime de competência para o regime de caixa, no reconhecimento das variações monetárias no decorrer do ano-calendário, é restrito ao reconhecimento, mediante edição de Portaria do Ministério da Fazenda, de casos de elevada oscilação.

New Trial Method At CARF: Virtual Plenary - MF Ordinances No. 1,239 And 1,240/2024

On August 5, 2024, Brazilian Ministry of Finance (MF) Ordinances No. 1,239 and 1,240/2024 were published in the Federal Official Gazette, providing operating rules for non-concurrent sessions of the Administrative.

No Retroactive ICMS In Goods Transfers Between Establishments Of The Same Taxpayer, Rules STF 1367

On August 22, 2025, the Brazilian Supreme Court (STF) concluded the trial related to Theme 1367 (leading case RE No. 1,490,708). The STF ruled, in the context of motion to clarify...

Notice No. 6/2026 – PGFN Publishes Notice On Tax Settlement For The Regularization Of Outstanding Debts

Brazil's National Treasury Attorney General's Office has introduced a new tax settlement program allowing taxpayers to regularize debts of up to BRL 45 million enrolled in the Federal Government's outstanding tax debt registry.

Parcelamentos E Anistias De ICMS

Recentemente noticiamos a abertura do Programa Especial de Parcelamento de Débitos de ICMS do Estado de São Paulo.

Mattos Filho, Veiga Filho, Marrey Jr. e Quiroga Advogados

Receita esclarece a impossibilidade de aplicação de juros sobre juros na atualização de créditos tributários

A Solução de Consulta nº 24/2022, recentemente publicada, tratou sobre a forma que os contribuintes devem aplicar a Selic sobre os créditos tributários decorrentes de discussão judicial.

São Paulo Mantém Benefício Fiscal Para Máquinas E Implementos Agrícolas

O Governo do Estado de São Paulo publicou o Decreto 70.674/2026, corrigindo uma alteração anterior que havia revogado dispositivo essencial para a indústria de máquinas e implementos agrícolas. A mudança restabelece integralmente o benefício fiscal do ICMS, afastando a exigência de estorno proporcional de créditos que elevava significativamente a carga tributária efetiva do setor.

Answer To Tax Consultation No. 188/2015: Tax Sparing In Respect Of Brazilian Value-Added Tax Granted By The State Of Santa Catarina Is Not Characterized As Investment Aubsidy For Raxation Purposes

In its Answer to Tax Consultation No. 188/2015, published in the Official Gazette on September 14th, 2015, the Federal Revenue Office clarified the formalities and elements required for its classification...

Regulamentada Transação Tributária Para Empresas Do Setor De Eventos E Turismo

Foi publicada nesta segunda-feira (05/07/2021) uma boa notícia às empresas do setor de eventos e turismo.

Suspensa Cobrança De Taxa Maritima Em Búzios-RJ

Uma empresa operadora de serviços de turismo náutico no município de Búzios (RJ) ajuizou ação em face da Municipalidade de Búzios demandando a anulação do lançamento da cobrança da taxa maritime...

BrazilTransport

Kincaid | Mendes Vianna Advogados

Administrative Ruling PGFN/RFB No. 13/2014

It is also possible to offset the amounts corresponding to fines and interest with tax loss balances accrued by the taxpayer.

Showing 401–420 of 1485 results

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