Law passed to improve conditions for federal tax transactions
Fábio BernardoLawyer at Marcos Martins Advogados Law No. 14.375/2022, the result of the conversion of Provisional Measure No. 1090/21, was published in the Federal Official Gazette on June 22, 2022. The measure, which initially dealt with the renegotiation of debts under the FIES, was amended by the National Congress and provisions were included, modifying the […]
Retailers can exclude ICMS-ST from the PIS and COFINS base
Fábio BernardoLawyer at Marcos Martins Advogados The STF ruling on the exclusion of ICMS from the PIS/COFINS tax base has given new impetus to a series of tax theses defended by taxpayers in order to recover unduly paid taxes, the so-called “puppy theses”. One of these theses is the exclusion, by the substituted taxpayer, of […]
New chapter in the thesis of the century: PIS/COFINS credits on ICMS highlighted on goods receipt notes
Recente parecer da Receita Federal (COSIT nº 10/2021) conclui que o ICMS deve ser excluído do preço de aquisição das mercadorias para fins de PIS/COFINS.
THE EXCLUSION OF ICMS FROM THE PIS AND COFINS CALCULATION BASE AND RFB CONSULTATION SOLUTION NO. 13/2018
Fábio Bernardo
Advogado do Escritório Marcos Martins Advogados
THE IMPLICATIONS OF EXCLUDING ICMS FROM THE PIS AND COFINS TAX BASE FOR CRIMINAL TAX LAW
Fábio Bernardo
Advogado do Escritório Marcos Martins Advogados
IRRF ON REMITTANCES ABROAD IN PAYMENT FOR SERVICES RENDERED AND TREATIES AGAINST DOUBLE TAXATION
Fábio Bernardo
Advogado do Escritório Marcos Martins Advogados
THE UNDUE REQUIREMENT OF A CND TO USE REINTEGRA CREDITS
Fábio BernardoLawyer at Marcos Martins Advogados The Special Regime for the Reintegration of Tax Values for Exporting Companies (REINTEGRA) was originally created by Law No. 12,546/11, with the aim of reintegrating values referring to residual tax costs existing in the production chains of exporting companies. The scheme is part of a package of benefits instituted […]
THE CUSTOMS CONTROL OF IN 1.169/11 AND THE POSSIBILITY OF PROVIDING SECURITY FOR THE RELEASE OF GOODS
Fábio Bernardo
Advogado do escritório Marcos Martins Advogados Associados
