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 […]
STJ: The use of negative IRPJ and CSLL balances in compensation
The 1st Panel of the Superior Court of Justice (STJ), unanimously decided that the receipt of refund requests and offset statements (PER/DCOMP) related to a negative IRPJ or CSLL balance is subject to the transmission of the Tax Accounting Records (ECF). Initially, this requirement was established by the Normative Instruction of the Federal Revenue of […]
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 matters in that court, was scheduled to hear important tax cases on October 25th. Among the main trials on the STJ's agenda, the following stand out: – Topic No. […]
STJ to rule on important tax issues this week
The First Section of the Superior Court of Justice (“STJ”), the body responsible for unifying precedents among the two Panels that judge tax matters in that Court, is scheduled for next Wednesday, October 25, 2023. We emphasize the following judgments: Repetitive Appeals Topic No. 986 refers to the […]
STJ defines the Market Value of the Property as the Calculation Basis for ITBI
By: Vitor Antony Ferrari, Ivan Kubala In real estate transactions, notably in the transfer of real estate, whether free of charge or for a fee, the incidence of tax (ITCMD and ITBI, for example) is a very recurrent subject and has always generated debates in the administrative and judicial spheres, as the respective municipal and state legislation does not exhaust all […]
STJ rules out IRPJ/CSLL taxation on gains obtained with tax incentives
The Superior Court of Justice (STJ), in a judgment made by the 1st Panel, decided that the profits obtained by a company, as a result of a tax benefit granted by a state economic development program, should not form the basis for calculating Corporate Income Tax (IRPJ) and the Social Contribution on Net Income […]
STJ decides that ITBI must be calculated based on the property acquisition value
On the 24th, the 1st Section of the Superior Court of Justice (STJ), when judging Special Appeal No. 1,937,821/SP under the Repetitive Appeals system, decided that the Property Transfer Tax (ITBI) should be calculated based on the sale value of the property instead of the market value, a criterion used to […]