Non-Prosecution Agreement: STF opts for retroactivity
The Federal Supreme Court (STF) has ruled that the Non-Prosecution Agreement (ANPP) can be applied retroactively, i.e. in cases that have not yet been definitively convicted This means that cases in progress before the institute was created can benefit from this measure. What is the Non-Prosecution Agreement? The Non-Prosecution Agreement is a decriminalization mechanism, formalized […]
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 […]
STJ decision establishes requirement of fiscal regularity for judicial reorganization to be granted
On October 17, 2023, the 3rd panel of the Superior Court of Justice (STJ) handed down a decision that marked a significant change in the interpretation of the need for tax compliance in order for judicial reorganization to be granted. The decision in question refers to Special Appeal No. 2.053.240/SP. Prior to this, the prevailing […]
The impacts of the amendment to the Driver’s Act on the labor sphere
The article “The impacts of the amendment to the Driver’s Law in the labor sphere”, written by labor lawyer Mariana Saroa, is featured in Revista Caminhoneiro. The ministers of the Federal Supreme Court (STF) decided, by 8 votes to 3, to repeal some parts of Law 13.103/2015, popularly known as the “Driver’s Law”. Among the […]
STJ authorizes ICMS credit on intermediate materials that are not immediately consumed in the production process
In a recent decision, the Superior Court of Justice (STJ) recognized the right of a taxpayer to take advantage of ICMS credits arising from the acquisition of intermediate products, even if they are consumed or have been worn out during the production process, simply by proving the need for their use in the company’s core […]
The impacts of the amendment to the Truck Drivers’ Law in the labor sphere
In June, the justices of the Federal Supreme Court (STF) decided, by 8 votes to 3, to strike down provisions of Law 13.103/2015, popularly known as the “Driver’s Law”, which edited the Consolidation of Labor Laws (CLT) to regulate the profession of road haulage driver, defining rights, duties and working conditions. The law establishes guidelines […]
How the collection of PIS and COFINS on insurance premiums could impact the sector
Em entrevista à revista Apólice, Angelo Ambrizzi, nosso head da área tributária falou sobre os impactos da decisão do Supremo Tribunal Federal sobre a validação da incidência das contribuições para o PIS/Cofins sobre os prêmios de seguros. A decisão está fundamentada por entender que estes valores compõem as receitas operacionais da atividade empresarial, ou seja, […]
The possible refund of ITBI calculated on the property’s market value
The Superior Court of Justice, under the rite of repetitive special appeals (Theme 1.113), established three theses regarding the calculation of Real Estate Transfer Tax (ITBI) in purchase and sale transactions. The decision put an end to a long-standing discussion on how the tax should be levied, especially since the amount stipulated by the municipalities […]
STF validates collection of PIS/Cofins on insurance premiums; impact could reach R$42 billion
Angelo Ambrizzi, head of our tax department, spoke to Infomoney about the Supreme Court’s decision validating the levying of PIS/Cofins contributions on insurance premiums. In practice, the STF justices decided that the concept of levying taxes on income from financial intermediation is valid. In the case of insurance companies, in relation to the premiums actually […]
STF decision could have an impact of tens of billions of reais for insurers
Angelo Ambrizzi, head of our tax department, spoke to Valor Econômico about the impact of the Supreme Court’s (STF) decision to validate the levying of PIS/Cofins on insurance premiums. The court ruled that PIS and Cofins should not be levied on “revenue other than billing, that is, on the concept of levying taxes on revenue […]
