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 […]
STJ excludes ICMS-ST from the PIS and COFINS calculation bases
In November, the Supreme Federal Court (STF) heard ADIs 7,066, 7,070, and 7,078, which discussed the correct timing for states to collect ICMS-Difal. The issue was well-known among taxpayers, many of whom appealed to the courts to avoid collection of the tax […]
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 […]
STJ is expected to rule on the exclusion of ICMS-ST from the PIS and COFINS base on 11/22
The Superior Court of Justice has scheduled the trial of Repetitive Theme No. 1,125, which deals with the exclusion of ICMS-ST from the PIS and COFINS calculation basis, for November 22, 2023. Repetitive Theme No. 1,125 refers to the exclusion of ICMS due under the substitution tax system (ICMS-ST) by the substituted […]
STJ will rule on the exclusion of ICMS-ST from the PIS and COFINS calculation basis
The 1st Section of the Superior Court of Justice (STJ) will judge Special Appeals 1,896,678/RS and 1,958,265/SP, under the Repetitive Appeals system, in which the possibility of excluding the Tax on Circulation of Goods and Services due under the substitution tax system (ICMS-ST) from the calculation basis for contributions to the Integration Program is discussed […]