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 […]
Forklift fuel costs generate PIS credits
The 3rd Panel of the Superior Chamber of the Administrative Council for Tax Appeals (CARF) allowed PIS/PASEP credits to be taken on fuel expenses for a rented forklift. The decision went against the ruling of the Ordinary Panel, which had denied the right to the credit since the taxpayer used LPG fuel in a rented […]
Carf decision represents tax benefit for sugarcane producers
The article “CARF decision represents tax benefit for sugarcane producer”, by Fábio Bernardo, a tax lawyer at Marcos Martins Advogados, is featured in Nova Cana. The lawyer comments on the decision by CARF (the Higher Chamber of the Administrative Council for Tax Appeals) which authorized a rural producer to benefit from incentivized accelerated depreciation in […]
CARF allows rural producer to use tax benefit
The Superior Chamber of the Administrative Council for Tax Appeals ( CARF) has authorized a rural producer to benefit from accelerated depreciation in relation to sugarcane plantations, which allows for a significant reduction in the calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL). The decision in favor of the taxpayer […]
Commissions paid to real estate brokers do not constitute taxable income for the real estate company
The Administrative Council for Tax Appeals (CARF) ruled that Corporate Income Tax, Social Contribution on Net Profits, PIS and COFINS should not be levied on amounts received by self-employed brokers when selling real estate. The unanimous decision considered that the commissions paid by the buyers of the properties directly to the brokers do not constitute […]
CARF decision authorizes taxpayer to take PIS/COFINS credits on packaging materials
Packaging that preserves the physical integrity of the product is part of the taxpayer’s production chain. This was the argument accepted by the 3rd Panel of the Higher Chamber of CARF (Administrative Council for Tax Appeals). In a decision , CARF allowed the use of PIS/COFINS credits on packaging material, stating that the wrappings were […]
CARF authorizes offsetting of tax losses without the 30% barrier
The article “CARF authorizes offsetting of tax losses without the 30% lock”, by lawyer Fábio Bernardo, is featured in the Lex Prime newspaper. In a recent decision favorable to taxpayer AES Tietê Energia S.A., CARF’s Superior Chamber of Tax Appeals removed the 30% lock for offsetting tax losses and the CSLL calculation base. Several companies […]
CARF authorizes offsetting of tax losses without the 30% barrier
Fábio BernardoLawyer at Marcos Martins Advogados In a recent ruling in favor of the taxpayer in a case involving the extinction by merger of the company AES Tietê Energia S.A – CARF ‘s Superior Chamber of Tax Appeals removed the 30% limit on offsetting tax losses and the CSLL calculation base. Several companies have already […]
CARF decision recognizes that disproportionate distribution of profits is also exempt from income tax
A distribuição de lucros é prática comum e autorizada pelo Código Civil, sendo possível a convenção entre os sócios de uma sociedade limitada para estabelecer que a divisão seja feita de forma desproporcional à participação no capital social.