PIS, COFINS and ISS should not be part of the ISS calculation base
In a recent decision, the São Paulo State Court of Justice (TJSP) recognized that PIS, COFINS and ISS should not be included in the calculation basis of the Services Tax (ISS). This position is important for companies providing services, as it reinforces the understanding that has been forming in the judiciary about the concept of […]
New TRF ruling limits the offsetting of credits from the exclusion of ICMS from the PIS and COFINS tax base
The article “New TRF decision limits the offsetting of credits from the exclusion of ICMS from the PIS and COFINS calculation base”, by lawyer Fábio Bernardo, is featured in the Jurid newspaper. An injunction granted by the Federal Regional Court of the 3rd Region prevented the offsetting of credits resulting from the exclusion of ICMS […]
Retailers can exclude ICMS-ST from the PIS and COFINS base
Fábio BernardoLawyer at Marcos Martins Advogados The STF ruling on the exclusion of ICMS from the PIS/COFINS tax base has given new impetus to a series of tax theses defended by taxpayers in order to recover unduly paid taxes, the so-called “puppy theses”. One of these theses is the exclusion, by the substituted taxpayer, of […]
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 […]
How can LGPD expenses be credited as PIS and Cofins inputs?
O artigo trata da recente decisão sobre o entendimento judicial de que as empresas podem considerar insumo as despesas com LGPD e, como consequência, podem se creditar de PIS e Cofins.
Presumptive IPI credit is not part of the PIS and COFINS calculation base
O crédito presumido de IPI destinado a empresas que fabriquem produtos com o propósito de exportação e sejam optantes pelo lucro presumido ganhou força com a decisão do Superior Tribunal de Justiça.
STF rules that PIS and Cofins can be credited on the purchase of scrap metal
No último dia 08, o Supremo Tribunal Federal decidiu pelo direito ao crédito de PIS e COFINS na aquisição de sucata, que compreende insumos recicláveis, desperdícios, resíduos ou aparas.
The exclusion of social contributions from the ISS calculation
Contribuintes têm buscado o Judiciário para adequar a base de cálculo do ISS, prevalecendo o entendimento firmado pelo STF. Assim, obter a exclusão do PIS e da COFINS da base de cálculo do Imposto Sobre Serviço – ISS.
STJ authorizes PIS and COFINS crediting for single-phase taxpayers
Angelo AmbrizziLawyer at Marcos Martins Advogados The 1st Panel of the STJ has ruled that single-phase taxpayers can take PIS and COFINS credits. It’s worth clarifying. A single-phase or concentrated regime is a tax collection mechanism in which a certain taxpayer, usually the industry or importer, is obliged to pay the taxes due for the […]
Unconstitutionality of PIS and COFINS on presumed ICMS credit
Pedro Rezek Andery AltranLawyer at Marcos Martins Advogados The Federal Supreme Court has ruled that it is unconstitutional to demand PIS and COFINS on presumed ICMS credits. Presumptive credits are benefits offered by states with the aim of encouraging a certain sector, generating a reduction in tax expenditure. For example, states grant presumed ICMS credits […]
