PUBLICATIONS
Newsletter 10 - 11/11/2016
Concept of input for crediting PIS and COFINS is judged by STJ (REsp 1.221.170/PR - repetitive): Resp 1.221.170/PR, which discusses the concept of input for purposes of calculating credits of PIS and COFINS of companies that calculate taxes in the non-cumulative regime had its judgment […]
Newsletter 9 - 06/01/2016
REPORT AND RETID – IN RFB 1,644 of 5.30.2016 Below is a copy of IN RFB 1,644 of 5.30.2016, which extended the deadlines related to RETID and REPORT. I 36bad5cf58d_ REPORTO – the benefit is admitted for imports and acquisitions in domestic market carried out until 31.12.2020. (ii) RETID – the benefits can be enjoyed at […]
Newsletter 8 - 03/21/2016
PIS/COFINS – Insurance Brokers Published today – 3.21.2016 – in the Federal Official Gazette, Normative Instruction RFB nº 1628, which included in art. 1 of IN RFB 1,285/2012, paragraph 3, which excluded insurance brokerage companies from the list of activities that are subject to the cumulative calculation regime. With […]
Newsletter 7 - 03/11/2016
MP694/2015 Yesterday's Federal Official Gazette (March 10, 2016) published the Declaratory Act of the President of the Board of the National Congress nº 5/2016 ending the term of validity of Provisional Measure nº 694/2015, which, among other matters, dealt with the suspension in the 2016 calendar year, the enjoyment of the following tax benefits, as well as the calculation of the respective expenses: exclusion […]
Newsletter 6 - 01/21/2016
Complementary IOF – Credit operation with a term of more than one year The Federal Revenue's Normative Instruction was published in the Official Gazette on 1.20.2016, which amends the previous rule on the levy of Tax on Financial Operations (IOF) on credit operations with term exceeding one year, ruling out its impact on the […]
Newsletter 5 - 01/15/2016
Special Regime for Exchange and Tax Regularization (RERCT) of resources On 1.14.2016, Law No. goods or rights of lawful origin, not declared or declared incorrectly, sent, kept abroad or […]
Newsletter 4 - 10/14/2015
IPI IN RESALE OPERATIONS – STJ – INFORMATIVO The STJ has just concluded the judgment of EREsp nº 1.403.532 / SC, judged under the systematic of repetitives, on the incidence of IPI in the operations of resale of industrialized products of foreign origin. The trial ended with a result of 5 to 3, against the taxpayers, […]
Newsletter 3 - 09/30/2015
Accident Prevention Factor (FAP) – Frequency, severity and cost indices – Validity 2016 – Disclosure Dear all, Today's Official Gazette (9/30/2015) published Interministerial Ordinance MPS/MF No. severity and cost, by economic activity, considered for the calculation of the Accident Prevention Factor (APF) for the year […]
Newsletter 2 - 08/31/2015
Form of calculating the social security contribution of employees The Federal Supreme Court, unanimously, recognized the general repercussion of RE 852,796, which deals with the form of calculating the social security contribution due by the insured employee and by the independent worker, and submitted the appeal to the system provided for in art. 543-B of Code de […]
Newsletter 1 - 06/23/2015
PIS/COFINS-IMPORT RATE INCREASE – INFORMATION The President of the Republic sanctioned Provisional Measure No. 668 (converted into Law No. 13.137/2015) yesterday, 6.22. in customs clearance, from 1.65% and 7.6% to 2.1% and 9.65%, respectively. The purpose of this increase, which came into effect from May […]
Newsletter 31 - 02/13/2023
Inventions Within the Scope of the Employment Contract - The Labor Court, including the Superior Labor Court (“TST”), has a firm understanding that employees who develop an invention during the employment contract are entitled to half of the economic benefit obtained by the employer through creation.[...]
Newsletter 30 - 02/13/2023
The new foreign exchange law 14.286/21[1] (“New Exchange Rate Framework”), which came into force on the last December 30, 2022, had major impacts on Intellectual Property contracts, simplifying and modernizing the previous system, which had been in force for over 80 years in the country, since 1935.[...]
Newsletter 29 - 05/19/2022
Inventions Within the Scope of the Employment Contract - The Labor Court, including the Superior Labor Court (“TST”), has a firm understanding that employees who develop an invention during the employment contract are entitled to half of the economic benefit obtained by the employer through creation.[...]
Newsletter 28 - 06/01/2018
The non-incidence of social security contributions on the constitutional third and note PGFN/CRJ/Nº 981/2017 – misinterpretation RE 565.160 _cc781905- 5cde-3194-bb3b -136bad5cf58d_
The Federal Supreme Court, on 3.29.2017, finalized the judgment of RE 565.160, of the rapporteur of Min. Marco Aurélio, who dealt with theme 20 of general repercussion, establishing the following thesis: “The social contribution to […]
Newsletter 27 - 09/16/2017
STJ decides on the legality of levying PIS/COFINS on financial revenues: The first panel of the Superior Court of Justice (STJ), by a tight majority (3 x 2), after repeated requests for review, concluded the judgment on the legality of Decree 8,426 /2015, which reestablished the PIS and COFINS rates levied on financial income earned […]
Newsletter 26 - 09/25/2017
Declaration of Use of ICMS Tax Benefit of the State of Rio de Janeiro – Extension of the deadline: Sefaz Resolution No. Tax ICMS (DUB-ICMS), relating to the 1st half of 2017. The DUB-ICMS may […]
Newsletter 25 - 08/30/2017
Inclusion of presumed ICMS credit is infraconstitutional matter, decides STF On 08/18/2017, the Federal Supreme Court, in the records of RE 1.052.277/SC, which deals with the possibility of exclusion of presumed ICMS credits, granted due to state tax benefit, the IRPJ calculation base and the CSLL calculation base, acknowledged, […]
Newsletter 24 - 08/29/2017
Decree No. 9,148/2017 maintains a 2% REINTEGRA rate for the year 2018 Decree No. 8,415/2015, as is known, regulates the application of the Special Regime for Reintegration of Tax Amounts for Exporting Companies – Reintegra. According to the aforementioned decree, exporting companies can partially or fully recover the remaining tax residue […]
Newsletter 23 - 08/28/2017
CGSN Resolution No. 135/2017 regulates changes brought about by Complementary Law No. 155/2016, which, among others, increased the annual gross revenue limit of companies opting for SIMPLES NACIONAL It was published in the Official Gazette that Circulated on 28.8.2017, the Resolution of the Management Committee of Simples Nacional (CGSN) nº 135/2017, which adapted the resolution CGSN Nº […]
Newsletter 22 - 08/15/2017
Federal Revenue Regulates the Rural Tax Regularization Program (PRR) The Official Gazette circulated on 08/15/2017 published the RFB Normative Instruction No. Provisional No. 793 of July 31, 2017. Debts related to […]
Newsletter 21 - 06/22/2017
Published IN 1.711/17, which regulates the Special Tax Regularization Program (PERT), established by MP 783/17. Normative Instruction RFB nº 1.711 was published in the Official Gazette that circulated on 6.21.2017, which regulates the Special Tax Regularization Program (PERT), established by MP 783/17. IN expressly forbids the inclusion of debts determined in the […]
Newsletter 20 - 06/02/2017
MP 783/17 was published, establishing the Special Tax Regularization Program (PERT). In replacement of the Tax Regularization Program (PRT), the Federal Government launched the Special Tax Regularization Program (PERT), through MP 783/17, published in the Extra Edition of the Federal Official Gazette that circulated on 5.31.2017. With the exception of debts arising from […]
Newsletter 19 - 05/24/2017
TRF4 recognizes the right to exclude ICMS from the IRPJ and CSLL calculation bases of companies opting for presumed profit. The First Panel of the Federal Regional Court of the 4th Region, in the records of Writ of Mandamus No. 5018422-58.2016.404.7200, recognized the right to exclude ICMS from the IRPJ and […]
Newsletter 18 - 04/21/2017
STJ decides that ISS is not levied on production of made-to-order videos. The First Panel of the Superior Court of Justice (STJ), in the records of REsp nº 1627818 / DF, recently ratified the thesis that the production of made-to-order videos is not subject to the incidence of the Service Tax (ISS). This is because this activity […]
Newsletter 18 - 04/21/2017
STJ decides that ISS is not levied on production of made-to-order videos. The First Panel of the Superior Court of Justice (STJ), in the records of REsp nº 1627818 / DF, recently ratified the thesis that the production of made-to-order videos is not subject to the incidence of the Service Tax (ISS). This is because this activity […]
Newsletter 17 - 03/30/2017
Unconstitutionality of Contributions to Third Parties (S system) on the payroll - Scheduled for 3.29.2017. Despite being scheduled for yesterday, March 29, 2017, the Federal Supreme Court did not judge, due to the lateness of the hour, REs 603.624/SC e _cc7819 05-5cde -3194-bb3b-136bad5cf58d_630.898/RS, with general repercussions, which deal with the unconstitutionality of contributions to third parties (System S) […]
Newsletter 16 - 03/20/2017
Unconstitutionality of Contributions to Third Parties (S system) on the payroll - Scheduled for 3.29.2017. The judgment of REs 603.624/SC e 630.898/RS, with general repercussions, which deal with the unconstitutionality of contributions to third parties (System S) on the payroll wages, after the reform promoted by Constitutional Amendment nº 33/2001, is scheduled to […]
Newsletter 15 - 03/15/2017
Inclusion of ICMS in the PIS and COFINS calculation base – Judgment result. The Federal Supreme Court finalized the judgment of RE 574.706/PR, with general repercussions, from the Min. Cármen Lúcia, who deals with the unconstitutionality of the inclusion of ICMS/ISS in the PIS and COFINS calculation base, with a score of […]
Newsletter 14 - 03/09/2017
Inclusion of ICMS in the PIS and COFINS calculation base - Partial result of the judgment (03/09/2017). The judgment of RE 574.706/PR, with general repercussions, by the Min. Cármen Lúcia, who deals with the unconstitutionality of including ICMS and, by analogy, ISS, in the PIS and COFINS calculation basis, was […]
Newsletter 13 - 02/24/2017
Substantial performance theory – fiduciary alienation – inapplicability. The second Judgment Section of the Superior Court of Justice, in the records of REsp nº 1.622.555/MG, from the report of Justice Marco Buzzi, understood that the theory of substantial performance to fiduciary alienation contracts is inapplicable. In this case, the Superior Court ruled out the application of the aforementioned theory, recognized by […]
Newsletter 12 - 02/23/2017
Inclusion of ICMS in the PIS and COFINS calculation base - Inclusion in the agenda (03/09/2017). RE 574.706/PR was scheduled for the plenary session on 03/09/2017, with general repercussions, from the rapporteur of Min. Cármen Lúcia, who deals with the unconstitutionality of including ICMS and, by analogy, ISS, in the calculation base […]
Newsletter 11 - 02/16/2017
PAPER AND PULP – CONSULTATION SOLUTION – ILLEGALITY Divergence Solution No. 10/2017 was recently published in the Federal Official Gazette, according to which: In the case of a legal entity engaged in the production of pulp, paper, and cardboard for sale, expenses incurred with parts and pieces of […]