173 results found

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

The Constitutional Amendment changed that rule, so the interstate rate (12%, 7% or 4%) is always applicable, regardless of the ICMS-taxpayer status of the destination customer.

Federal Supreme Court declared the Law 14.985/2006 from Paraná State unconstitutional.

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.

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.

During the customs value determination, the discharge, handling, and appraisal of goods expenses at the ports must be included in the tax base of the import tax.

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A 3ª Vara Federal do Distrito Federal decidiu que, se não houver a industrialização do produto pelo importador, o Imposto sobre Produtos Industrializados não pode ser cobrado novamente na saída da mercadoria.

O plenário do STF (Supremo Tribunal Federal) formou maioria, na última quarta-feira (18), para considerar crime o não pagamento do ICMS declarado pelo contribuinte à Fazenda estadual. v

Welcome to the fifth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in the country.

The Brazilian Supreme Court has ruled on a significant tax matter involving the treatment of presumed ICMS tax credits in the calculation of PIS and COFINS contributions. This decision establishes a binding precedent that affects how companies must compute their federal contribution obligations when dealing with state-level tax incentives. The ruling addresses a fundamental question about whether accounting entries for presumed credits constitute taxable revenue under Brazilian tax law.

As a remainder from the "port war" fought between the federated states after more taxpayers, for years the state of Paraná has granted presumed credits on State VAT levies on imports made in its territory.

O Supremo Tribunal Federal reconheceu a repercussão geral do tema tratado no Recurso Extraordinário 781926, em que uma distribuidora de combustíveis busca o direito de compensação de créditos de Imposto sobre Circulação de Mercadorias e Serviços incidente na aquisição de álcool anidro de usinas.

The Resolution SEFAZ RJ #. 1,000 / 2016, enacted on 27 April, 2016, determined the dismissal of tax assessments and written notices claiming the payment of the State VAT...

During a session on February 23, 2016, three out of five ministers from the 1st Panel of STJ voted in favor of the use of a different ICMS calculation basis on the sale of medicines to hospitals.

Fiscalizações mais rigorosas têm gerado questionamentos sobre cálculo, correção monetária, parcelamentos e uso de créditos. Veja os principais pontos de atenção e como se preparar.

In its decision of extraordinary appeal No. 540.829/SP (general repercussion), the Brazilian Supreme Court ("STF") , ruled that ICMS (value-added tax)...