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 […]