Judgment on Tax Differential has turned in favor of companies
The article “Judgment on tax differential has turned in favor of companies”, by lawyer Aline Augusta de Menezes, is featured on the Monitor Mercantil portal. The definition of the time frame in which the so-called Difal (Differential Rate) of ICMS on sales to final consumers in another state would be charged remains uncertain. So far, […]
Judgment on Tax Differential has turned in favor of companies
Aline Augusta de MenezesLawyer at Marcos Martins Advogados The definition of the timeframe in which the so-called DIFAL (Differential Rate) of ICMS on sales to final consumers in another state would be charged remains uncertain. In 2021, the STF ruled that the DIFAL on sales to final consumers, established by Constitutional Amendment 87/2015, could not […]
STF to rule on constitutional scope of PIS and COFINS non-cumulative taxation
Fábio BernardoLawyer at Marcos Martins Advogados The Federal Supreme Court included one of today’s most important tax cases on its agenda for the 18th. This is a discussion on the scope of the constitutional principle of non-cumulative taxation for PIS and COFINS. The non-cumulative nature of these contributions is one of the most controversial issues […]
Tax reform: what can we expect from the next government?
The article “Tax reform: what to expect from the next government?” by lawyer Angelo Ambrizzi, is featured in the Jurid newspaper. Two days before Brazil’s presidential elections, Angelo writes about possible changes in the tax landscape once the government that will lead the country from 2023 has been defined. Whether it’s an ideologically liberal or […]
Tax reform: what can we expect from the next government?
Angelo AmbrizziLawyer at Marcos Martins Advogados It’s no news that we have one of the highest tax burdens in the world, equivalent to Germany and Canada, but without the public services provided by these countries. For this reason, we need a structural tax reform, i.e. one that designs a new system that guarantees fair tax […]
New TRF ruling limits the offsetting of credits from the exclusion of ICMS from the PIS and COFINS tax base
Fábio BernardoLawyer at Marcos Martins Advogados A recent preliminary injunction granted by the Federal Regional Court of the 3rd Region prevented the offsetting of credits resulting from the exclusion of ICMS from the PIS and COFINS calculation basis prior to March 15, 2017. The decision was handed down in a rescission action filed by the […]
New tax collection proposal: what are the impacts for companies?
The article “New tax collection proposal: what are the impacts for companies?”, by lawyer TIAGO APARECIDO SILVA, is featured in Campo & Negócios magazine. One of the most recent expected updates is certainly that resulting from the famous tax reform, a project that aims to harmonize a patchwork quilt sewn together by the Federal Union, […]
New tax collection proposal: what are the impacts for companies?
Tiago SilvaLawyer at Marcos Martins Advogados Every new piece of legislation should be celebrated, as there has long been discussion about the need to update certain rules that do not reflect the dynamism and reality experienced today. In this scenario, one of the most recent expected updates is certainly that resulting from the famous tax […]
Decree reducing IPI preserves Manaus Free Trade Zone, but legal uncertainty remains
Tiago SilvaLawyer at Marcos Marcos Advogados On August 24, 2022, the Federal Government published Decree No. 11.182/2022, raising the IPI rates on 109 products, in order to comply with the STF’s decision to preserve the Manaus Free Trade Zone, but the legal uncertainty still doesn’t seem to be over. The imbroglio surrounding the IPI exemption […]
IRS bans compound interest on tax credits
The article “Receita Federal prohibits compound interest on tax credits”, by lawyer Bárbara de Alcântara Mattos, is featured on the Monitor Mercantil portal. The Federal Revenue Service has banned the incidence of interest on interest in tax offsetting. In this context, companies that use tax credits will notice changes in relation to their remaining balance. […]
