Presumed ICMS credits: absence of inclusion in the IRPJ and CSLL calculation bases
In a remarkable decision by the Superior Court of Justice (STJ), it was established that presumed ICMS credits should not be included in the IRPJ and CSLL calculation bases. This decision, made by the First Section when it ruled on a motion for divergence, highlights a coherent interpretation of federal principles, which directly influences the […]
Untimeliness of appeal is ruled out when the court system gives the wrong deadline
The 3rd Panel of the Superior Court of Justice (STJ) decided to rule out the untimeliness of an appeal, caused by the erroneous indication of the deadline in the electronic system of the Minas Gerais State Court of Justice (TJ/MG). As decided by the collegiate body, in these situations, recognizing the timeliness of the appeal […]
New list of occupational diseases: learn about the impacts
After 24 years of implementation, the list of occupational diseases, a fundamental instrument for identifying and recognizing illnesses resulting from work activities, has undergone adjustments to accurately reflect the health risks emerging in the professional environment. Recently, the Ministry of Health incorporated 165 pathologies into the new list of occupational diseases by means of Ordinance […]
Profits abroad: new tax transaction for IRPJ and CSLL
The Federal Revenue Service and the Attorney General’s Office of the National Treasury (PGFN) have announced the opening of a new phase of tax transactions for January 2024 focused on the collection of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL) on the profits of the investing company domiciled in Brazil earned […]
TJSP decides that ITBI does not apply to the transfer of real estate in corporate developments
The São Paulo Court of Justice (TJSP) published a significant decision in the field of tax law, establishing that the Real Estate Transfer Tax (ITBI) does not apply to the transfer of real estate resulting from a corporate merger. The decision, which reinforces the understanding of tax immunity in this context, has significant implications for […]
Maintaining the home office after the Covid-19 pandemic
The Covid-19 pandemic has led to profound changes in various aspects of society, above all altering our conception of the workplace. One of the most striking changes has been the rapid expansion of the remote working model, popularly known as the “home office”. Although remote working existed before the pandemic, it experienced mass expansion and […]
STF consolidates majority in judgment on res judicata and modulation of tax effects
Recently, the Federal Supreme Court (STF) ruled on two Extraordinary Appeals, RE 955.227 and RE 949.297, which deal with res judicata in successive tax relationships. These appeals, of significant relevance to the legal scene, discussed the temporal scope of res judicata in cases where the constitutionality of a tax is subsequently reassessed. Thus, the STF […]
Ordinance changes rules for working on Sundays and public holidays
Ordinance No. 3,665/2023, published in November, changed the rules for working on Sundays and public holidays. It will come into effect on March 1, 2024 and modified the text of Ordinance/MTP No. 671/2021, revoking the authorization for various types of commerce to operate on public holidays without collective bargaining with the unions. The measure mainly […]
It is not possible to cumulate isolated and ex-officio fines, decides STJ
The 2nd Panel of the Superior Court of Justice (STJ), in a unanimous decision, established an important precedent by determining that the cumulation of isolated fines with ex-officio fines is not admissible.Justice Sérgio Kukina’s vote, which was based on precedents from the STJ itself, was decisive in resolving the case (REsp nº 1708819/RS). The appeal […]
IPTU exemption 2024: guidelines and criteria
The possibility of applying for exemption from IPTU – Urban Property Tax – is now available for 2024. The process and deadlines may vary depending on the municipality, which means that those interested need to find out about the legislation in the place where they live. In order to benefit from the 2024 IPTU exemption, […]
