Federal Government submits Bill on Investment Subsidies
Last week, the Federal Government forwarded to the Chamber of Deputies, dealing with the rules regarding state tax incentives and their use by taxpayers, Bill (PL) No. 5,129/2023, prepared to replace the text of Provisional Measure No. 1,185/23 and encourage consideration of the matter by the Federal Legislature in 2023. This measure […]
Chamber approves bill that taxes exclusive funds
Last week, the Chamber of Deputies approved Bill (PL) No. 4,173/2023, which regulates and establishes new rules for the taxation of investments held by individuals abroad, including through offshore companies, trusts and investments in cryptocurrencies (“virtual assets”). As expected, the text of the PL incorporated several provisions of Measure […]
STJ – Summary of the judgments on tax theses from 10/25
As widely reported, the First Section of the Superior Court of Justice (STJ), the body responsible for unifying precedents on tax issues in that Court, was scheduled to hear important tax cases on October 25. Among the main trials on the STJ’s agenda, we highlight the following deliberations: – Topic No. […]
New deadline for negotiating tax credits for active debt
On October 2, the National Treasury Attorney General's Office (PGFN) published Notice PGDAU No. 4/2023, which extends the possibility for Taxpayers to join Federal Tax Transactions, an institute created to facilitate the negotiation of debts registered as active debt with the Union. There are some modalities that can be joined, divided between […]
