Main changes implemented by MP 1,137
Zero income tax rate aims to attract foreign credit and encourage the issuance of private debt securities.
Taxation of electric vehicle recharging
The tax scenario on the subject is still imprecise and points to the need for legislative changes that ensure greater legal certainty.
The proposal of the Taxpayer's Defense Code
PLP 17/22 and international models of cooperative tax compliance
The return of Carf's in-person sessions
Impressions on the judgments of the 1st Panel of the Superior Chamber of Tax Appeals after more than two years of exclusively virtual sessions.
Carf regulates in-person and hybrid judgment sessions
Ordinance that regulates the topic provides for the possibility of removing a case from the agenda for a session in person to be judged in an exclusively virtual session.
PIS and Cofins credit on expenses with advertising, marketing, and publicity
Carf's case law indicates a restrictive interpretation on the topic, but an analysis by the highest level of appeal of the body may reverse this position.
Goodwill in the Carf
A brief analysis of the case law of the Administrative Board of Tax Appeals over the years.
The unconstitutionality of the alimony taxation
Supreme Court decision in direct action of unconstitutionality contributes to reduce gender inequality.
Police power charges are not used to penalise
Recent decision of the Supreme Court on collection of the fee contradicts position taken earlier and creates doubts.
Is there a social security contribution on hiring bonuses?
Recent Carf precedents reinforce arguments against discounting the amount.
STF begins judgment of topics 881 and 885
Justices discuss the limits of res judicata in tax matters.
STJ: premature revocation of the Asset Law tax incentive is illegal
Position of the Court's 2nd Panel consolidates case law on the topic.