STJ authorizes ICMS credit on intermediate materials that are not immediately consumed in the production process
In a recent decision, the Superior Court of Justice (STJ) recognized the right of a taxpayer to take advantage of ICMS credits arising from the acquisition of intermediate products, even if they are consumed or have been worn out during the production process, simply by proving the need for their use in the company’s core […]
Federal Revenue Service bans compound interest on tax credits
Bárbara de Alcântara MattosLawyer at Marcos Martins Advogados The Federal Revenue Service has banned interest on interest in tax offsetting. In this context, companies that use tax credits will notice changes in relation to their remaining balance, corrected due to the understanding brought about by Consultation Solution No. 24/2022. The calculation method adopted by the […]
Only partners who managed the legal entity at the time of the irregular dissolution are liable for tax debts
Bárbara de Alcântara MattosLawyer at Marcos Martins Advogados The Superior Court of Justice recently ruled that only the partners who managed the company at the time of its irregular dissolution can be held liable for a legal entity’s tax debts. Thus, those partners, even if they were managers at the time of the taxable event, […]
Possibility of credit for the purchase of alcohol gel and protective masks
Segundo orientação publicada recentemente pela Receita Federal, álcool em gel e máscaras de proteção contra a Covid-19 geram crédito de PIS e COFINS, quando fornecidos a funcionários da área de produção industrial.
Procedural legal business – possibility of negotiating payment of federal debts
A Portaria nº 742 de 2018 da Procuradoria Geral da Fazenda Nacional – PGFN disciplinou a possibilidade de celebração de Negócio Jurídico Processual (NJP) entre o Fisco e Contribuintes, envolvendo débitos federais inscritos na dívida ativa.
Change in the way tax administrative proceedings are judged benefits companies
Uma alteração na legislação que prevê a forma de julgamento de processos no Conselho Administrativo de Recursos Fiscais – CARF, beneficiou os contribuintes que passaram a obter decisões favoráveis em matérias que geralmente eram derrotados.
Treasury’s delay in making administrative tax refunds guarantees monetary correction for taxpayers
Entendimento foi proferido pelo Superior Tribunal de Justiça, que definiu que mencionada incidência ocorrerá 360 dias após o protocolo do requerimento.
Uniprofessional company obtains right to pay fixed ISS amount
Sociedades Uniprofissionais têm obtido o direito de recolher valores fixos de ISS, ao contrário de empresas comuns, que efetuam o recolhimento sobre o percentual de seu faturamento.
Tax immunity – software company obtains right not to pay tax
Referida decisão foi proferida pelo Tribunal de Justiça de Santa Catarina, com base na Constituição Federal que concede imunidade tributária para livros, jornais e periódicos.
Presumptive IPI credit is not part of the PIS and COFINS calculation base
O crédito presumido de IPI destinado a empresas que fabriquem produtos com o propósito de exportação e sejam optantes pelo lucro presumido ganhou força com a decisão do Superior Tribunal de Justiça.
