Regulamentação da Reforma Tributária Avança: Publicados os Primeiros Atos da CBS e do IBS
Regulamentação da Reforma Tributária avança: publicados os primeiros atos da CBS e do IBS Foram publicados hoje, 30 de abril de 2026, três atos normativos fundamentais que marcam um passo decisivo na regulamentação da nova tributação sobre consumo no Brasil: 1. Decreto nº 12.955/2026 Regulamenta a Contribuição sobre Bens e Serviços (CBS), detalhando regras […]
Tributação da Cadeia de Reciclagem: A Consolidação do Regime de PIS/COFINS pela Lei nº 15.394/2026, após a sanção do PL nº 1.800/2021
Nova lei reestrutura a tributação da cadeia de reciclagem Como antecipamos em análise publicada em 06 de abril de 2026, o PL nº 1.800/2021 reconfigurava os arts. 47 e 48 da Lei nº 11.196/2005 para restabelecer a neutralidade tributária na cadeia de reciclagem.[1] O que muda com a Lei nº 15.394/2026 Foi publicada, em […]
Tributação da Cadeia de Reciclagem: Regime Vigente, PL nº 1.800/2021 e Impactos da Reforma Tributária
Regime Vigente e Impactos da Reforma Tributária Regime tributário da cadeia de reciclagem antes do STF Os artigos 47¹ e 48² da Lei nº 11.196/2005 estruturavam um regime de neutralidade para a cadeia de reciclagem. O art. 47 vedava o creditamento de PIS/Pasep e de COFINS nas aquisições de resíduos, enquanto o art. 48 suspendia […]
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 […]
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 […]
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 […]
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 […]
Bill approved on taxation of investments abroad
At the end of November, the Federal Senate approved Bill (“PL”) No. 4,173/23, which promoted and established relevant changes in the rules for taxing income earned by individuals in financial investments and controlled entities abroad, as well as in relation to investments held via trusts abroad, and in the taxation of funds […]
STJ rules in favor of the taxpayer on the issue of “double PAT”
In October, the 2nd Panel of the Superior Court of Justice (“STJ”) unanimously ruled that the limitations imposed by Decree No. 10,854/2021 on the deduction of amounts allocated to the Workers’ Food Program (“PAT”) from the calculation of IRPJ (Income Tax), a relevant and assertive precedent established for the benefit of Brazilian taxpayers, were illegal. The reasons that led to […]