STF will decide the constitutionality of an isolated fine of 50% applied to non-approved compensations.
The Supreme Federal Court (STF) will decide the constitutionality of the 50% fine in the case of an unapproved DCOMP. The justices of the Supreme Federal Court (STF) resumed on June 1, 2022, the trial of Extraordinary Appeal (RE) No. 796,939 and Direct Action of Unconstitutionality (ADI) No. 4905, in which it will be decided whether the tax authorities can charge a fine from […]
DIFAL: ADIs 7066 and 7075 have preliminary injunctions denied
On May 18, Minister Alexandre de Moraes denied the injunctions requested by the Brazilian Association of Machinery and Equipment Manufacturers (ABIMAQ) and the National Union of Steel Products Distribution Companies (SINDISEDER) in Direct Actions of Unconstitutionality (ADIs) No. 7066 and 7075. The requests aimed to suspend the enforceability of the differential of […]
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 […]
STF defines the limits of res judicata in tax matters
The Supreme Federal Court (STF) has scheduled a ruling tomorrow (December 15) on the limits of res judicata in tax matters. This is one of the most relevant topics in the tax field, and depending on the Court's decision, it could have significant—and even billion-dollar—impacts on taxpayers. Under the terms of the paradigm process, […]
Sefaz-SP publishes rules for transferring accumulated ICMS credits
The São Paulo State Department of Finance and Planning (Sefaz-SP) published this week Ordinance CAT No. 03/2022, which regulates the first round of authorization for the transfer of accumulated credit from the Program to Expand Credit Liquidity to Taxpayers with a History of Acquisitions of Goods Intended for Fixed Assets (ProAtivo). The […]
Federal Revenue Service simplifies rules for tax installments
Normative Instruction No. 2,063/2022 was published this Monday (January 31st), regulating ordinary and simplified installment payments, including for companies undergoing judicial recovery. The rule aims specifically at tax simplification and brings some new features for taxpayers who wish to regularize their tax situation with the Brazilian Federal Revenue Service (RFB). Among the most notable changes […]
Senate approves bill regulating Difal collection
The Senate approved this Monday (20/12) the Complementary Bill (PLP) 32/2021, which aims to regulate the collection of the differential rate (Difal) due on interstate remittances to end consumers who are not ICMS taxpayers. The PLP was approved in an extraordinary session, at the request of the governors, who fear that the bill will not come into force […]