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 […]

How does the increase in fuel prices stimulate tax revision in the transport sector?

Ângelo AmbrizziLawyer at Marcos Martins Advogados The world economy, in general, has a challenging scenario in 2022, given inflation, rising interest rates and the possible negative effects of the confrontation between Russia and Ukraine, such as the escalation of fuel prices. The transportation sector should continue to be affected by these factors. At the beginning […]

Business Law” Podcast #9 – Tax Planning in Agribusiness

Another episode of our Business Law Podcast is on the air, on the subject of “Tax Planning in Agribusiness” Dr. Angelo Ambrizzi, head of the Tax area at Marcos Martins Advogados, comments on the particularities of taxation in the agribusiness sector in Brazil, explaining the different existing applications and the benefits of tax planning. Follow […]

Tax planning in agribusiness: how to pay less and still recover undue taxes?

Angelo AmbrizziLawyer at Marcos Martins Advogados Agribusiness is in a prominent position in the national market and, year after year, it consolidates itself as one of the vital sectors for the Brazilian economy. Even in the midst of the adverse scenario imposed by the pandemic, this was one of the only segments that showed a […]

Court orders exclusion of ICMS-DIFAL from PIS and Cofins calculation basis

Alana DahroujLawyer at Marcos Martins Advogados Recent decisions handed down by the Federal Regional Court of the 3rd Region have granted companies the right to exclude ICMS-Difal amounts from the PIS and COFINS calculation basis. Although the impossibility of (ordinary) ICMS being included in the PIS and COFINS tax base has already been established, the […]