STF hears new appeal on ICMS on the transfer of goods between branches
In an interview with journalist Marcela Villar, from Valor Econômico, Angelo Ambrizzi, head of our tax area, commented on the judgment of the new appeal in a lawsuit filed by Sindicom on the levying of ICMS on the transfer of goods between branches. When the STF ruled on the issue in 2021, it was decided […]
New law prohibits ICMS from being levied on transactions between establishments of the same ownership
Complementary Law 204 was passed in December 2023, with the aim of removing ICMS from transactions between establishments of the same taxpayer. The new law is in line with the understanding established by the Federal Supreme Court (STF) in the Declaratory Action of Constitutionality (ADC) No. 49, which recognized that ICMS is not levied on […]
STJ decides to exclude ICMS-ST from PIS and COFINS calculation basis
The 1st section of the Superior Court of Justice (STJ) recently ruled on Theme 1125, establishing the thesis that the ICMS-ST is not part of the calculation basis for the Contribution to the Social Integration Program (PIS) and the Contribution to the Financing of Social Security (COFINS) due by the substituted taxpayer. The analysis of […]
Tax reform and agribusiness
In Brazil’s economic panorama, agribusiness occupies a highly important place. According to data from the Center for Advanced Studies in Applied Economics (Cepea), the sector should be responsible for around 24.4% of the country’s GDP in 2023, with approximately R$2.63 trillion. Because of its importance, the impacts of tax reform on the sector are being […]
The impacts of tax reform on the commercial and industrial sectors
The article “The impacts of tax reform on the commercial and industrial sectors”, written by Angelo Ambrizzi, head of our tax department, is featured in Gazeta do Povo. In addition to unifying various taxes and reducing bureaucracy in the tax collection system, the tax reform seeks to reduce distortions in the tax burden calculated along […]
New law makes it easier to settle tax debts with the IRS
The government has sanctioned Law 14.740/2023, which provides numerous incentives for self-regularization of federal taxes administered by the Federal Revenue Service (SRFB). The law came into force in January 2024. Therefore, taxpayers have 90 days to join the program, i.e. until April 1, 2024. Adherence will be made by submitting a term of confession of […]
Textile industry: what will change with the Tax Reform?
The approved Tax Reform will substantially modify the Brazilian tax model, creating tax guidelines and at the same time bringing our legislation into line with international formats. With the unification of taxes, the new model will have the following format: In the course of approving the final text, various sectoral approaches were taken into consideration, […]
Foreign trade: what will change with the Tax Reform?
The approved Tax Reform will substantially modify the Brazilian tax model, creating taxation guidelines and at the same time bringing our legislation into line with international formats. In the course of approving the final text, various sectoral approaches were taken into account, since the economic impacts of the new taxation model are systemic. The foreign […]
Plastics sector: what will change with the Tax Reform?
Plastic, notable for its durability, lightness and efficiency, plays a crucial role in various sectors, including medicine, the automotive industry and construction, providing a lower environmental impact compared to other materials. Once considered a villain, the sector has adapted to the demands of sustainability so that plastic, in the vast majority of cases, is recyclable […]
Logistics service providers: what will change with the Tax Reform?
What are logistics services? Logistics services encompass various management activities, planning, checking and moving stocks, distribution centers, loading and unloading goods and creating strategic delivery routes. All the activities linked to logistics services seek to optimize companies’ internal processes, since these structures play a decisive role for some sectors (agribusiness, the consumer goods industry, the […]
