Companies will have more time to offset tax credits
It is undeniable that the recovery of tax credits is an important tool for Brazilian companies of all sizes. However, RFB Normative Instruction No. 2,055/2021, issued by the Brazilian Federal Revenue Service, gives the federal agency the understanding that the offsetting of credits should be completed within five years of the final and unappealable decision […]
STJ: statute of limitations on debt prevents collection, but does not impose removal of name from SERASA
Recently, the 3rd Panel of the Superior Court of Justice (STJ) ruled that it is not possible to collect out of court a debt that is time-barred. However, it held that this statute of limitations does not require the debtor to be removed from the “Serasa Limpa Nome” platform. In the case analyzed, the debtor […]
Crop failure: alternatives to protect your assets
Crop failures are one of the biggest risks faced by rural producers and can have an impact on their income and, consequently, on the assets they have built up over the years. The unpredictability of harvests requires producers to adopt strategies to protect their assets and ensure the continuity of their activities. Check out the […]
State of São Paulo launches agreement program for early payment of court-ordered debts
The São Paulo State Attorney General’s Office (PGE/SP) has published PGE Notice 01/2024, which launches a new agreement program for the early payment of state court-ordered debts (payments due after a court decision). The program, which begins in August 2024, is conditional on a 40% discount on the value of the existing claim, not including […]
Impacts of the rejection of the Incident of Disregard of Legal Personality
The 3rd Panel of the Superior Court of Justice (STJ) recently ruled, in REsp 2.123.732/MT (2023/0357456-6), that the decision on a request for disregard of the legal personality (IDPJ) in an enforcement proceeding generates preclusion, preventing a new request from being made with the same justification. The disregard of legal personality allows the private assets […]
Qualified fine: STF to define applicable limits in August
What is a qualified fine? The qualified fine is a penalty resulting from tax evasion, fraud or collusion, levied on the total or difference of unpaid, uncollected, undeclared or inaccurately declared tax, the purpose of which is to curb the practice of illicit conduct by the taxpayer. The main reasons for its application Taxevasion: action […]
“Declara Agro”: Federal Revenue Service begins operation focusing on rural producers’ aircraft
After the Brazilian Federal Revenue Service notified rural producers to regularize lease and partnership contracts that were not in compliance with the legislation, the “Declara agro” operation is now extending its inspection to taxpayers who, between 2020 and 2022, improperly deducted aircraft expenses in the Rural Producer’s Digital Cash Book (LCDPR). The deduction of these […]
Untimeliness of appeal is ruled out when the court system gives the wrong deadline
The 3rd Panel of the Superior Court of Justice (STJ) decided to rule out the untimeliness of an appeal, caused by the erroneous indication of the deadline in the electronic system of the Minas Gerais State Court of Justice (TJ/MG). As decided by the collegiate body, in these situations, recognizing the timeliness of the appeal […]
Regulated professions: what will change with the Tax Reform?
What is a regulated profession? A regulated profession is one that has legal guidance, with a formal definition of the rights and duties of professionals in the exercise of their activities (requirements, areas of activity, competencies, etc.). Generally, these professions are represented by a Class Council, which acts, among other things, to supervise and organize […]
Importers of services: what changes with the Tax Reform?
What are importers of services? Importers of services are legal entities or individuals who purchase/contract a certain service, the provision of which is carried out by companies or professionals located abroad (resident or domiciled) and the result of which takes place on national territory. Generally, the search for such services stems from the need for […]
