CARF authorizes offsetting of tax losses without the 30% barrier
Fábio BernardoLawyer at Marcos Martins Advogados In a recent ruling in favor of the taxpayer in a case involving the extinction by merger of the company AES Tietê Energia S.A – CARF ‘s Superior Chamber of Tax Appeals removed the 30% limit on offsetting tax losses and the CSLL calculation base. Several companies have already […]
Federal Public Prosecutor’s Office is in favor of excluding ICMS-ST from the PIS and COFINS calculation base
Rafael ZanchettinLawyer at Marcos Martins Advogados The exclusion of ICMS-ST from the PIS and COFINS tax base has gained enormous relevance in the legal and accounting circles, in view of the possibility of huge financial amounts being refunded by companies. The thesis, which is still pending judgment by the Superior Court of Justice, gained momentum […]
How does the IPI increase impact on tax planning in the plastics sector?
The article “How does the IPI increase impact tax planning in the plastics sector?”, by lawyer Angelo Ambrizzi, was featured in the magazine Plástico Sul. The plastics sector, in addition to facing macroeconomic challenges such as global inflation, rising interest rates and recession in general, has to deal with a variety of taxes levied on […]
Complex tax debts: smart solutions guarantee good results
Tiago SilvaLawyer at Marcos Martins Advogados The expression “Complex Tax Debt” carries a number of myths in its context, and is almost always considered to be unpayable. However, this view reveals certain limitations, be it a lack of knowledge of the legislation, procedural rules or even tools for its proper management. It is therefore important […]
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 […]
Congress approves improved conditions for federal tax transactions
Angelo AmbrizziLawyer at Marcos Martins Advogados On May 24th, the Senate approved the bill converting Provisional Measure 1090/21. The measure, which initially dealt with the renegotiation of debts under the FIES, was amended by the National Congress and included provisions modifying the legislation that deals with the tax transaction of federal debts, improving the negotiation […]
How does the IPI increase impact on tax planning in the plastics sector?
The article “How does the IPI increase impact tax planning in the plastics sector?”, by lawyer Angelo Ambrizzi, is featured in the Jurid newspaper. In the text, the lawyer comments on the impacts of the IPI increase on tax planning, as well as the challenges facing the plastics sector. Macroeconomic challenges, such as global inflation, […]
How does the IPI increase impact on tax planning in the plastics sector?
Angelo AmbrizziLawyer at Marcos Martins Advogados Taxation on consumption in Brazil is known to be one of the highest in the world, which inflates the prices of a wide variety of products and hampers the development of industry and commerce. The plastics sector is no different. In addition to facing macroeconomic challenges, such as global […]
How is artificial intelligence transforming tax management?
Angelo AmbrizziLawyer at Marcos Martins Advogados Implementing assertive tax management is one of the biggest challenges for every entrepreneur. This is because tax legislation is vast and complex, and the tax burden is excessive. Brazil is one of the countries with the highest tax collection in the world. Even in the midst of the pandemic […]
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 […]
