Non-Prosecution Agreement: STF opts for retroactivity
The Federal Supreme Court (STF) has ruled that the Non-Prosecution Agreement (ANPP) can be applied retroactively, i.e. in cases that have not yet been definitively convicted This means that cases in progress before the institute was created can benefit from this measure. What is the Non-Prosecution Agreement? The Non-Prosecution Agreement is a decriminalization mechanism, formalized […]
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 […]
STF decides that PIS and COFINS are not levied on interest and monetary correction on tax refunds
The Federal Supreme Court (STF) unanimously decided that there is no general repercussion on the issue of the levying of PIS and COFINS on monetary correction and interest, represented by the Selic rate, in the repetition of tax debt (return of tax paid unduly or in excess). The Court held that the matter in question […]
Bruno Soares
Agricultural pesticides: judgment on tax benefits will be taken to the STF’s plenary session
STF Justice André Mendonça asked for a ruling on the case that analyzes the maintenance of exemptions and incentives for various types of pesticides. As a result, the score, which had been in favor of agribusiness by 4 votes, was reset to zero, and the Justices rectified their votes in the physical plenary session. The […]
CNJ resolution regulates the extinction of tax foreclosures of up to R$10,000.00
The National Council of Justice (CNJ) recently issued a normative act determining the extinction of tax debts with a value of up to R$10,000.00. The rule applies to cases that have not been dealt with in the last 12 months, provided that no attachable assets have been found, whether or not the defendants have been […]
STF request for review suspends judgment on tax benefits for pesticides
Justice Alexandre de Moraes, of the Federal Supreme Court (STF), has asked to see the case that discusses the constitutionality of Agreement No. 100/1997 of the National Finance Policy Council (Confaz), which provides for a 60% reduction in the ICMS tax base on interstate sales of certain crop protection products. Another target of the Direct […]
State of São Paulo improves conditions for negotiating outstanding debts
The São Paulo state government has passed a law that improves the conditions for negotiating debts registered as outstanding. The matter was published on November 8 through Law No. 17,843 of 2023. The transaction can be carried out in two ways: By adhesion, when the taxpayer adheres to the terms and conditions established in a […]
TRF of the 2nd Region recognizes right to PIS and COFINS credit on expenses incurred in adapting to the LGPD
In an appeal against a company providing digital payment services, the Federal Regional Court of the 2nd Region recognized the company’s right to use PIS and COFINS credits for expenses incurred in complying with the General Data Protection Law. For the court, the company’s compliance with the law was considered mandatory and indispensable, even more […]
Forklift fuel costs generate PIS credits
The 3rd Panel of the Superior Chamber of the Administrative Council for Tax Appeals (CARF) allowed PIS/PASEP credits to be taken on fuel expenses for a rented forklift. The decision went against the ruling of the Ordinary Panel, which had denied the right to the credit since the taxpayer used LPG fuel in a rented […]
