STF removes IR on the appreciation of assets transmitted by inheritance or donation taxed by ITCMD.
The Supreme Federal Court (STF) recently issued rulings that prevented the levy of Income Tax on capital gains resulting from the appreciation of assets transferred through inheritance or donation, which had already been subject to the ITCMD (Income Tax on Income Taxes) tax. The rulings were issued by the 1st Panel, in the hearing of the Appeal in Extraordinary Appeal (ARE) […]
Extension of the Deadline for Information on Labor Proceedings in E-Social
By: Rafael Mello and Israel Cruz It was published on this date on the E-social website that the initial date scheduled for sending events related to information on labor lawsuits, initially scheduled for April 1, 2023, has been postponed. The new date for the start of production of these events will be announced soon. A Normative Instruction from […]
By unanimous decision, STF deems unconstitutional fine applied to non-approved compensation
In March 2023, a long-standing debate came to an end, in which taxpayers emerged victorious. The Supreme Federal Court (STF) unanimously ruled, in the judgment of Extraordinary Appeal (RE) No. 796,939 and Direct Action of Unconstitutionality (ADI) No. 4905, that the application of the isolated fine applied in cases of non-approved tax offset is […]
STJ will rule on the exclusion of tax benefits related to ICMS from the IRPJ and CSLL calculation basis
The 1st Section of the Superior Court of Justice (STJ) affected Special Appeals (REsp) No. 1,945,110 and 1,987,158 (repetitive procedure – Topic No. 1,182) for judgment on the possibility of excluding tax benefits related to ICMS – such as reduction of the calculation basis, reduction of the tax rate, exemption, immunity, deferral, among […]
Jurisprudential Guidance OJ 394 of the TST and the Labor Reform
By: Rafael Mello and Israel Cruz The Superior Labor Court (TST) has revised the jurisprudential guideline 394 (OJ 394) that has been in force for at least 13 years. According to the decision and revision of OJ 394 of the TST, the remuneration of the weekly rest, including overtime, must have repercussions on vacations, thirteenth salary, advance notice […]
ESG and its impact on companies: a brief presentation.
By: Antonio Mazzuco, Luiz Gustavo Doles and Fernanda Lazzarini The themes of the environment, social well-being and transparency in companies have been widely explored in the corporate world in recent years. These are certainly not issues to be treated as recent concerns, having been recorded since 1960 with the creation of funds aimed at […]
CPF – Document accepted for identification throughout Brazil, did you know that?
By: Vitor Ferrari and Ivan Kubala On January 11, 2023, Law 14,534/2023 was published in the Official Gazette of the Union, whose legal text, in addition to amending other legal provisions, established the registration number in the Individual Taxpayer Registry, the CPF, as “unique and sufficient for identifying the citizen in public service databases”. In addition, […]
STJ: ITBI is levied on the incorporation of real estate by real estate investment funds
The 1st Panel of the Superior Court of Justice, in its judgment on Special Appeal No. 1,492,971/SP, unanimously ruled that ITBI is levied on real estate acquisition transactions by Real Estate Investment Funds (FIIs). In the case in question, the funds acquired properties through management institutions. In exchange, they offered “shares” of the fund to […]
STF will resume trial on isolated fine of 50% applied in non-approved compensations.
The Supreme Federal Court will resume the trial of the constitutionality of the isolated fine of 50% on non-approved compensations, between 03/10/2023 and 03/17/2023. Currently, the matter is being discussed both within the scope of Extraordinary Appeal (RE) No. 796,939 (Theme 736 of General Repercussion) and in the Direct Action of Unconstitutionality (ADI 4905), which deal with the […]
Provisional Measure published reestablishing the collection of PIS and COFINS on fuel transactions.
On March 1, 2023, Provisional Measure No. 1,163/2023 (“MP 1,163/23”) was published, again changing fuel taxation. In practice, although the aforementioned MP mentions a reduction in taxation, the result is the reestablishment of partial taxation on certain fuels, in addition to the establishment of a rate of 9.2% on […]