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 […]
DIFAL regulation creates possibility for companies to discuss tax collection for 2022
Alana DahroujLawyer at Marcos Martins Advogados On January 5 of this year, a Complementary Law was published regulating the ICMS Difal (Rate Differential) on interstate operations destined for final consumers, making it possible for companies to discuss in court the collection of the tax for the year 2022. The discussion about the collection of the […]
How can the exclusion of ISS from the calculation of PIS and Cofins benefit companies?
Angelo AmbrizziLawyer at Marcos Martins Advogados The exclusion of ICMS from the PIS and Cofins tax base was ruled in favor of taxpayers and became known as the “thesis of the century”, in view of the large amounts refunded to taxpayers. Recalling that, in May of this year, the STF excluded ICMS from the PIS […]
Possibility of reducing ICMS on electricity bills
O STJ deve julgar ainda neste ano a tese que discute a exclusão das tarifas de TUST e TUSD da base de cálculo do ICMS incidente nas faturas de energia elétrica.
TJSP recognizes validity of compensation in judicial reorganization
Em recente julgado, o Tribunal de Justiça do Estado de São Paulo[1] manteve decisão do juiz de primeiro grau confirmando a validade de cláusula de plano de recuperação judicial que prevê a possibilidade de realização de compensação com credores que possuem débitos com a recuperanda.
Possibility of credit for the purchase of alcohol gel and protective masks
Segundo orientação publicada recentemente pela Receita Federal, álcool em gel e máscaras de proteção contra a Covid-19 geram crédito de PIS e COFINS, quando fornecidos a funcionários da área de produção industrial.
Procedural legal business – possibility of negotiating payment of federal debts
A Portaria nº 742 de 2018 da Procuradoria Geral da Fazenda Nacional – PGFN disciplinou a possibilidade de celebração de Negócio Jurídico Processual (NJP) entre o Fisco e Contribuintes, envolvendo débitos federais inscritos na dívida ativa.
