Outside the Plan, Outside the Novation: What the STJ Decision Says About Extrajudicial Restructuring
The nature of out-of-court restructuring in Brazilian law. Out-of-court restructuring has become established in the Brazilian legal system as a faster and less costly mechanism for the recovery of companies in economic and financial crisis. Unlike judicial reorganization, which attracts all creditors subject to its effects, the out-of-court modality has an eminently contractual nature […]
PIS/Cofins are included in the calculation basis for IRPJ and CSLL under the presumed profit regime, STJ decides.
The First Section of the Superior Court of Justice (STJ) unanimously decided that PIS and Cofins are included in the tax base for IRPJ and CSLL calculated under the presumed profit system. This ruling was established in a repetitive appeal under Topic 1312, and its application is mandatory for other instances of the Judiciary […]
Airbnb rentals in residential condominiums: what the courts, the Superior Court of Justice (STJ), and the future Civil Code say.
The use of platforms like Airbnb has grown rapidly in Brazil, driving a new model of real estate income based on quick, flexible, and highly profitable stays. However, this movement has brought a side effect: a direct clash with the dynamics of residential condominiums, which have begun to face structural concerns about security, tranquility, and the very essence of residential life.
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 […]