The possible refund of ITBI calculated on the property’s market value
The Superior Court of Justice, under the rite of repetitive special appeals (Theme 1.113), established three theses regarding the calculation of Real Estate Transfer Tax (ITBI) in purchase and sale transactions. The decision put an end to a long-standing discussion on how the tax should be levied, especially since the amount stipulated by the municipalities […]
Court recognizes right to use PIS and COFINS credits on LGPD expenses
In a recent and groundbreaking decision, the Federal Regional Court of the 2nd Region recognized, in an unprecedented way, the possibility of a company (focused on the technology sector and digital means of payment) taking advantage of PIS/COFINS credits on expenses to meet the requirements of the General Data Protection Law (LGPD). The decision of […]
STF declares unconstitutional fine for unapproved tax offset request
In the recent judgment of Extraordinary Appeal 796.939 and Direct Action for Unconstitutionality 4.905, the Full Bench of the STF recognized the unconstitutionality of the application of an isolated fine for an offset not approved by the Federal Revenue Service, whose general repercussion thesis was as follows: “The isolated fine provided for by law to […]
