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, […]
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.
Injunction suspends Attorney General’s Office requirements that limited tax transactions
Devedores de tributos passam a ter maior facilidade de propor transação tributária com a União após decisão liminar que afastou limitações impostas por Portaria da Procuradoria Geral da Fazenda Nacional.
