Impact of the Tax Reform on industry
The Tax Reform has been approved and will be a game changer, especially for the industrial sector. In this document, we explore its impacts on the industry, as well as the implications of these changes and the opportunities that arise for businesses in the sector. Check it out! Understanding the Reform The main change in […]
STF consolidates majority in judgment on res judicata and modulation of tax effects
Recently, the Federal Supreme Court (STF) ruled on two Extraordinary Appeals, RE 955.227 and RE 949.297, which deal with res judicata in successive tax relationships. These appeals, of significant relevance to the legal scene, discussed the temporal scope of res judicata in cases where the constitutionality of a tax is subsequently reassessed. Thus, the STF […]
It is not possible to cumulate isolated and ex-officio fines, decides STJ
The 2nd Panel of the Superior Court of Justice (STJ), in a unanimous decision, established an important precedent by determining that the cumulation of isolated fines with ex-officio fines is not admissible.Justice Sérgio Kukina’s vote, which was based on precedents from the STJ itself, was decisive in resolving the case (REsp nº 1708819/RS). The appeal […]
IPTU exemption 2024: guidelines and criteria
The possibility of applying for exemption from IPTU – Urban Property Tax – is now available for 2024. The process and deadlines may vary depending on the municipality, which means that those interested need to find out about the legislation in the place where they live. In order to benefit from the 2024 IPTU exemption, […]
Tax reform: 14 changes that could impact your business
The Tax Reform has been approved and is now entering a new stage to get the proposed changes off the ground. But do you know what will actually change with the Tax Reform? In this material, we have separated 14 relevant points. Among the main modernizations proposed is the creation of the Value Added Tax […]
Tax reform 2023: context and main pillars
After the Tax Reform was enacted, the Chamber of Deputies and the Senate entered into new stages to implement the proposed changes. To make it easier to understand, we’ve prepared content with the main details that companies should know at this point. Check it out! Background to the Tax Reform The Reform has two main […]
Taxing the super-rich: closed-end funds face tax changes in Brazil
Provisional Measure 1184/23 was published , which provides for income tax to be levied in advance on income from funds closed within the country, the so-called onshore funds. Currently, the income tax rate on closed-end funds is 15%, levied only on the redemption of shares or amortization. The current form of taxation allows investors to […]
Agribusiness and Tax Reform
In an interview with Portal Rural News, Angelo Ambrizzi, our head of tax, spoke about the possible impacts of the tax reform on agribusiness. The expert comments that the tax reform did bring many positive points, but that it still generates legal and economic uncertainty over the vagueness of which rates will be applied to […]
Agribusiness and tax reform
The article “Agribusiness and tax reform”, by Angelo Ambrizzi, head of the tax practice at Marcos Martins Advogados, is featured in Agrofy News. The lawyer comments on the tax reform and the impacts it has had on the agribusiness sector, and explains that the Selective Tax, a tax created with the approval of the reform, […]
How the collection of PIS and COFINS on insurance premiums could impact the sector
Em entrevista à revista Apólice, Angelo Ambrizzi, nosso head da área tributária falou sobre os impactos da decisão do Supremo Tribunal Federal sobre a validação da incidência das contribuições para o PIS/Cofins sobre os prêmios de seguros. A decisão está fundamentada por entender que estes valores compõem as receitas operacionais da atividade empresarial, ou seja, […]
