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Rio de Janeiro regulates special tax treatment for thermoelectric power generation projects
The measures will be effective for the term of the energy auction contract won by the applicant or until December 31, 2032, whichever occurs first.
Rio de Janeiro City Hall creates tax benefits for the Reviver Centro Program
Law 6999/21, urban recovery, exemption of tax credits in RJ, suspension of tax credits in RJ, Social Lease Program, real estate market in Rio
Cosit 99/21 Answer to Consultation: IRRF is not due on capital gains earned in shares traded in the Brazilian stock exchange in the conversion of foreign investment, via portfolio, to foreign direct investment
Interpretation of the Irs is favorable to taxpayers, because it recognizes the application of the exemption regime on capital gains earned in the conversion of investment made based on Resolution CMN No. 4373/14 for foreign direct investment, regulated by Law No. 4,131/62.
Abuse in the creation of budget funds by state entities
The collection of funds should be intended for the originally established purpose, and shall not be provided to the general cost of public administration
Application of the selectivity criterion according to the essentiality of the product or service for the ICMS
STF reviews controversy on the subject and may recognize unconstitutionality of increased ICMS rates for essential products.
ADC 49: repercussion on the ICMS in the transfer of goods between establishments of the same holder
Although it reaffirms the case law of higher courts, the Federal Supreme Court's decision has an impact on all ICMS taxpayers (even without legal action), since it purges from the Brazilian legal system a rule declared unconstitutional.
Supreme Court considers unconstitutional the collection of fire safety fee
Despite the decision, many states, such as Rio de Janeiro, maintain the fee allocated to the Fire Department.
The necessary suspension of the collection of the deposit to the Transitional Budget Fund while the Fiscal Recovery Regime of the state of Rio de Janeiro is suspended in court
Because it is a tax linked to the state's tax recovery, the deposit for the FOT should only be charged when the RRF, which motivated its institution, comes back into force.
2nd phase of the Brazilian Tax Reform | Income Taxation
The proposals include changes in Income Tax collection on individuals and corporations and the taxation of profits and dividends.
New form of tax transaction involving PLR
Irs and the Attorney General's Office of the National Treasury signed notice that will allow taxpayers to join the new modality of tax transaction agreement to end administrative or judicial discussions
Evolution of the case law on jurisdiction over applications for mandamus
Applicants should be able to choose between their domicile, the Federal District, or the place of fact that gives rise to the claim. Change facilitates access to justice.
Correct analysis of ITR measurement criteria may benefit agribusiness
Despite its national scope, the ITR does not enter the agenda of the most relevant tax debates, quite possibly due to its reduced impact on federal revenue. Although the competence to legislate on its assessment criteria continues to be exclusive to the Federal Government, municipalities end up interfering in the composition of the tax calculation basis when they go through the activity of assessment and collection. This "municipalization" leads to a diversification of the criteria for measuring the value of the land, which, in turn, directly affects the amount of the ITR.