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

Article “Tax planning in agribusiness: how to pay less and still recover undue taxes?” by lawyer Angelo Ambrizzi is featured on the Lex Prime portal. Agribusiness has its own tax dynamics, whose taxation changes depending on the structure in which the activity is organized. Faced with so many variables, mistakes and inconsistencies are not uncommon, […]

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 […]

President signs bill regulating pregnant women’s return to on-site activities

Luara Rezende and Natália Tenório da SilvaLawyer at Marcos Martins Advogados Bill 2058/21, which regulates the return of pregnant women to work in person, was sanctioned by the President of the Republic on August 8, with vetoes. The act, which was published in the Official Gazette on Thursday, amends Law No. 14,151 of 2021, which […]

Who must comply with the changes in the requirements for publishing financial statements?

Luciana Magnolo OnofreLawyer at Marcos Martins Advogados Every year, companies must submit their accounts to their shareholders for approval at the Annual General Meeting. Article 133 of the Brazilian Corporation Law, Law No. 6,404 of December 15, 1976, establishes the mandatory prior publication in a widely circulated newspaper of management reports, financial statements, independent auditors’ […]

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 […]

Tax reform: how do excessive taxes encourage tax evasion and fraud?

Angelo AmbrizziLawyer at Marcos Martins Advogados The need for tax reform is palpable in Brazil. In addition to making our products increasingly expensive and reducing the population’s purchasing power, excessive taxes have a number of drastic consequences for the Brazilian economy – discouraging domestic and foreign investment and, above all, opening doors to illegality by […]