ITCMD levied on private pension plans – STF
The Federal Supreme Court (STF) has suspended judgment on Theme 1.214, which discusses the levying of ITCMD (Imposto sobre Transmissão Causa Mortis e Doação) on VGBL (Vida Gerador de Benefício Livre) and PGBL (Plano Gerador de Benefício Livre) plans in the event of the death of the plan holder. The trial was suspended due to […]
Judgment on Tax Differential has turned in favor of companies
Aline Augusta de MenezesLawyer at Marcos Martins Advogados The definition of the timeframe in which the so-called DIFAL (Differential Rate) of ICMS on sales to final consumers in another state would be charged remains uncertain. In 2021, the STF ruled that the DIFAL on sales to final consumers, established by Constitutional Amendment 87/2015, could not […]
