STJ will help the legal nature of stock option plans – Stocks Option Plans
The Superior Court of Justice expects to rule in 2024 on Topic No. 1,226, which affects Special Appeals 2,069,644 and 2,074,564, and seeks to define the legal nature of the “stock option plan”. The topic aims to clarify the legal nature of stock option plans for executives to purchase shares in companies […]
Taxpayer obtains injunction to extend deadline for filing Dirbi with the Federal Revenue Service
In July, the Regional Federal Court of the 4th Region issued a decision granting a preliminary injunction requested by a shoe manufacturing company to extend its deadline for submitting the Dirbi – Declaration of Incentives, Waivers, Benefits and Immunities of a Tax Nature. In this action, the company requested, first and foremost, the suspension of […]
Tax Planning
Chamber approved bill regulating tax reform
Last Wednesday (July 10), the Chamber of Deputies approved Complementary Bill No. 68/24 (“PLP 68/2024”), which regulates the Tax Reform. The bill will now be sent to the Federal Senate for analysis and voting. The Tax Reform, as per the approved bill, will change several aspects of the country’s tax scenario, including the […]
MP 1,227/2024: limitation on the use of PIS/COFINS credits
On June 4, 2024, Provisional Measure (“MP”) 1,227/2024 was published, which, among other measures, limited the hypotheses for offsetting taxes administered by the Brazilian Federal Revenue Service, and also brought about the revocation of hypotheses for reimbursement and offsetting of credit balances and presumed credits of non-cumulative PIS and COFINS contributions. The […]
Establishment of the São Paulo Plan in the Right Direction
On May 23, 2024, the Government of the State of São Paulo published Decree No. 68,538/2024, which instituted the São Paulo in the Right Direction Plan, establishing guidelines that aim at “expanding investment, efficiency of public spending, reducing current expenses and modernizing the state Public Administration”. In this context, it is worth highlighting […]
STF will be able to define the ISS in the PIS and COFINS calculation base
Due to the cancellation of the request for a highlight made by Minister Min. Luiz Fux on May 23, 2024, General Repercussion Theme No. 118, which deals with the incidence of ISS in the calculation basis of PIS and COFINS, may once again be scheduled by the STF plenary for virtual judgment. The judgment of […]
STF will be able to define the ISS in the PIS and COFINS calculation base
Due to the cancellation of the request for a highlight made by Minister Min. Luiz Fux on May 23, 2024, General Repercussion Theme No. 118, which deals with the incidence of ISS in the calculation basis of PIS and COFINS, may once again be scheduled by the STF plenary for virtual judgment. The judgment of […]
Companies fear undue charges from Difal 2022
On January 5, 2022, Complementary Law (LC) No. 190/2022 came into force, regulating the collection of the ICMS tax rate differential (Difal) in interstate transactions and services destined for non-taxpayer end consumers. Our Partner, a tax lawyer, will talk about the impacts of this LC and answer all questions to […]
