October 22, 2019

How to seek greater tax efficiency in the payroll?

Brazil is one of the countries that most taxes the payroll of companies. Adding direct and indirect charges that are paid by both the employer and the employee, the tax burden exceeds 80%. As a result, it is possible to say that the salary that a worker effectively earns is...

October 22, 2019

Industry gets injunction before being assessed

The case was analyzed by the 7th TRF of the 1st Region. An industry in the chemical sector anticipated and took the discussion on goodwill amortization directly to the Courts, even before being assessed by the Federal Revenue Service. The case was analyzed by the 7th Class of the Federal Regional Court (TRF) of the 1st Regi...

October 21, 2019

STJ judges suspension of 30% to offset losses of extinct companies

Rapporteur voted to allow full offset of tax loss carryforwards and negative basis of extinct companies. In an unprecedented judgment, the Superior Court of Justice (STJ) began to analyze this Thursday (10/17) a more specific application of the 30% lock for compensation of losses ...

October 21, 2019

Tax credits in court-supervised reorganization, topic 987 of the STJ and PL 10,220/18

Undeniably, the possibility of filing a request for judicial recovery in Brazil, with the advent of the Law on Judicial and Extrajudicial Recovery and Bankruptcy - LREF. (Law 11.101/05), gave our society a new lease of life for the economic and financial rescue of companies that...

October 18, 2019

STJ publishes 12 consolidated theses on professional advice

Professional inspection councils cannot register their vehicles as official because they are part of the indirect public administration, and paragraph 1 of article 120 of the Brazilian Traffic Code (CTB) only authorizes the registration of official vehicles of the direct administration. Ess...

October 18, 2019

Exposure on social networks: a bias towards debtor expropriation

Internet access is constantly growing around the world, a fact that is no longer news to anyone. According to data from the Brazilian Institute of Geography and Statistics (IBGE), in 2017, the number of users with internet access in Brazil already exceeded more than half of the population, which...

October 17, 2019

Carf removes R$ 3.2 billion charge against merger-related B3

A Receita não pode questionar o fundamento econômico de uma operação de fusão recorrendo apenas à apresentação de um laudo. Por isso, a 1ª Turma da 2ª Camara da 1ª Seção do Conselho Administrativo de Recursos Fiscais (Carf) afastou, na quarta-feira (16/10), uma cobrança de R$ 3,2 bilh�...

October 16, 2019

1st Panel of the STJ defines that ICMS-ST generates PIS/Cofins credit

As the 2nd Panel has decisions more favorable to the Treasury, the issue can be settled by the 1st Section. By majority, the 1st Panel of the Superior Court of Justice defined this Tuesday (10/15) that the ICMS collected by the tax substitution system (ICMS-ST) also generates credits ...

October 15, 2019

STJ major increases from R$ 15 thousand to more than R$ 1 million succumbence in bankruptcy filing

3rd class set the amount based on the general rule of CPC/15. The 3rd class of the STJ provided an appeal to enforce the general rule of § 2 of art. 85 of CPC/15 in the fixing of loss of suit, which provides for an amount between 10 and 20%, to the detriment of §8, of equitable appreciation. In this case, it was extinguished by...

October 14, 2019

States will be able to open special ICMS installments

Authorizations are in agreements published by the National Council for Finance Policy (Confaz). The National Council for Finance Policy (Confaz) published on Friday seven agreements to authorize states and the Federal District to offer special ICMS installments. The permissions...

CPDMA BLOG