Agribusiness: what will change with the Tax Reform?
In the Brazilian economic panorama, agribusiness occupies a highly relevant space. This statement is based on data from the Center for Advanced Studies in Applied Economics – CEPEA, which estimates that the sector will be responsible for around 24.4% of the country’s GDP by 2023, which represents approximately R$2.63 trillion. It is precisely because of […]
Profits abroad: new tax transaction for IRPJ and CSLL
The Federal Revenue Service and the Attorney General’s Office of the National Treasury (PGFN) have announced the opening of a new phase of tax transactions for January 2024 focused on the collection of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL) on the profits of the investing company domiciled in Brazil earned […]
TJSP decides that ITBI does not apply to the transfer of real estate in corporate developments
The São Paulo Court of Justice (TJSP) published a significant decision in the field of tax law, establishing that the Real Estate Transfer Tax (ITBI) does not apply to the transfer of real estate resulting from a corporate merger. The decision, which reinforces the understanding of tax immunity in this context, has significant implications for […]
Find out what the next steps are after the tax reform is enacted
In an interview with journalist Fábio Matos, from the Metrópoles portal, Angelo Ambrizzi, head of our tax department, commented on the next steps following the enactment of the Tax Reform. Now begins a decisive stage for the changes to come off the drawing board and become a reality. In this sense, many points will be […]
Impact of the Tax Reform on the service sector
After its enactment in December 2023, the Tax Reform has reached a new stage. The Chamber of Deputies approved the reform regulation bill, establishing the guidelines for the operation of the new Brazilian tax system. It is important to clarify that the proposal will still be analyzed by the Federal Senate and sanctioned by the […]
Impact of the Tax Reform on trade
After its enactment in December 2023, the tax reform has reached a new stage. The Chamber of Deputies has approved the reform regulation bill, establishing further guidelines on the operation of the new Brazilian tax system. It is important to clarify that the proposal will still be analyzed by the Federal Senate and sanctioned by […]
Impact of the Tax Reform on industry
The Tax Reform has been approved and will be a game changer, especially for the industrial sector. In this document, we explore its impacts on the industry, as well as the implications of these changes and the opportunities that arise for businesses in the sector. Check it out! Understanding the Reform The main change in […]
STF consolidates majority in judgment on res judicata and modulation of tax effects
Recently, the Federal Supreme Court (STF) ruled on two Extraordinary Appeals, RE 955.227 and RE 949.297, which deal with res judicata in successive tax relationships. These appeals, of significant relevance to the legal scene, discussed the temporal scope of res judicata in cases where the constitutionality of a tax is subsequently reassessed. Thus, the STF […]
It is not possible to cumulate isolated and ex-officio fines, decides STJ
The 2nd Panel of the Superior Court of Justice (STJ), in a unanimous decision, established an important precedent by determining that the cumulation of isolated fines with ex-officio fines is not admissible.Justice Sérgio Kukina’s vote, which was based on precedents from the STJ itself, was decisive in resolving the case (REsp nº 1708819/RS). The appeal […]
IPTU exemption 2024: guidelines and criteria
The possibility of applying for exemption from IPTU – Urban Property Tax – is now available for 2024. The process and deadlines may vary depending on the municipality, which means that those interested need to find out about the legislation in the place where they live. In order to benefit from the 2024 IPTU exemption, […]
