Exclusion of the Presumed IPI Credit from the PIS/COFINS base
In another important trial on tax issues that took place in December 2023, the Plenary of the Federal Supreme Court (“STF”), when analyzing General Repercussion Theme No. 504, understood that the Presumed IPI Credit, arising from the acquisition of inputs for the manufacture of products destined for export, must be excluded from the base […]
MP reinstates payroll, revokes Perse benefits and limits compensation
The Federal Government, in yet another attempt to increase revenue, published Provisional Measure (“MP”) No. 1,202/2023, which considerably increases the taxation borne by taxpayers through the re-taxation of payroll taxes, the revocation of benefits from the Emergency Program for the Resumption of the Events Sector (“Perse”) and the limitation of the offset of credits arising from […]
The intersection of Privacy and Generative AI
By Leonardo Neri One of the most popular panels at AI Governance Global 2023 was: “Can Generative AI Survive the GDPR?”. The discussion with panelists from academia, regulators (EDPS – European Data Protection Authority, among others) and industry, raised more questions than answers, in fact no one knew how to reconcile the challenges of […]
STF allows termination of small value tax foreclosure
Last Wednesday, the Plenary of the Federal Supreme Court (“STF”), when judging the General Repercussion Theme No. 1,184, decided that Tax Executions of low value can be extinguished, if so desired by the Federated Entity (Union, States or Municipalities) that understands the lack of interest in acting or continuing with such small Executions […]
Tax Reform is enacted
Last week, on a historic day (December 20, 2023), after 40 years of discussion (and waiting), Constitutional Amendment No. 132, the Tax Reform, was enacted. It will bring profound changes to the current tax system, specifically regarding consumption taxation. The solution envisaged by the Reform consists, in short, of converting/unifying five existing taxes in our […]
Dating, Qualified Dating and Stable Union
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* As customs and social values evolve, it is common for people to change the way they interact with each other. In the field of relationships, this change can be easily observed when we analyze the way relationships develop between younger people compared to older people.
Anatel approves new consumer law rules
By Leonardo Neri Anatel approved the new version of the General Consumer Rights Regulation (RGC) after extensive internal analysis. Anatel’s president highlighted the importance of this regulation as a means of protecting consumers. The board proposed several changes, including extending call center opening hours to 6:00 a.m. to 6:00 p.m.
STJ excludes ICMS-ST from the PIS and COFINS bases
Last week, the Superior Court of Justice concluded the judgment of Repetitive Theme No. 1,125, and established the thesis that “ICMS-ST does not form the basis for calculating PIS and COFINS contributions owed by the substituted taxpayer in the progressive tax substitution regime”. Theme No. 1,125 of the Repetitive Appeals refers to […]
Distinguishing: Definition and Applicability
By Vitor Antony Ferrari, Ivan Kubala and Nicoly Crepaldi Minchuerri* When deciding on a specific procedural issue, the judge is obliged to provide a basis for his/her understanding, under penalty of the decision rendered being considered null and void. To substantiate this, he/she uses, among other legal grounds, the precedents established by the Superior Courts on the thesis debated in the specific case, which serve to […]
São Paulo approves Tax Transaction for debts registered in active debt
Law No. 17,843/2023 was published, creating the “Acordo Paulista” program in the State of São Paulo, designed to promote better conditions for resolving disputes related to the collection of tax and non-tax debts owed by the Public Treasury in the State of São Paulo. The new […]