March 25, 2019

Tax authorities change judgment of repatriation cases

The Federal Revenue made a change in the rules for judging the appeals of taxpayers who had their membership canceled or were excluded from the Exchange and Tax Regularization Regime (RERCT) - the so-called repatriation program. The analyzes will follow the general rules of the processes to...

March 22, 2019

Usina Santa Terezinha, Paraná, asks for judicial recovery

Usina Santa Terezinha (Usçucar), the largest sugar-alcohol company in Paraná and one of the ten largest in Brazil, filed for bankruptcy protection last night after a setback in negotiations with creditor banks, according to Valor. The company has an estimated financial debt...

March 21, 2019

STJ maintains fine on company that sells advance tickets

Por unanimidade, a 2ª turma do Superior Tribunal de Justiça negou, nesta quinta-feira (21/3), recurso em que a Tickets for Fun pretendia reverter multa de mais de R$ 1 milhão por infrações ao Código de Defesa do Consumidor aplicada pelo Procon São Paulo. Na sessão, o colegiado manteve decis�...

March 20, 2019

STJ sets statute of limitations for breach of contract

The Special Court of the Superior Court of Justice began to analyze, this Wednesday (20/3), a case on the statute of limitations for civil reparation claims based on contractual default. The trial was suspended after a request from Minister Félix Fischer to see it. In case the...

March 19, 2019

TJ-SP annuls notice of infraction that disallowed credit arising from disreputable invoice

The STJ already has a consolidated understanding in the sense that the buyer in good faith has the right to credit the tax arising from an invoice later declared disreputable. Thus, in this sense, the merchant in good faith who acquires goods, whose invoice (issued by the selling company) was...

March 18, 2019

Renault will have to indemnify Volkswagen for advertising that mocks the car Up!

For the judge, propaganda is 'abusive depreciation' and has exceeded the limits of freedom of information. Upon reaching a speed bump, the driver brakes for a woman and two children to get out of the car. Seconds later, as soon as the driver passed the obstacle, the passengers returned...

March 12, 2019

Redirection of tax execution requires disregard of the legal entity

The redirection of tax enforcement to a legal entity that is part of the same economic group as the executed company, but which was not identified in the Active Debt Certificate, depends on the establishment of the incident of disregard of the legal entity's personality. The decision...

March 11, 2019

Spending on compliance with environmental obligations is inputs, says Carf

Spending on compliance with environmental obligations imposed by the government must be considered inputs for PIS and Cofins purposes. The understanding was unanimously agreed by the 1st Ordinary Panel of the 3rd Chamber of the 3rd Section of the Tax Appeals Administrative Council (CARF). In the ca...

February 28, 2019

STJ reduces possible use of IPI credits by the tobacco industry

The Superior Court of Justice (STJ) ruled that the purchase of tobacco from individual producers or wholesalers by the tobacco industry does not generate tax credits. This is because, in this case, the sale is made by those who are not taxpayers of the Industrialized Product Tax (IPI). The mini...

February 27, 2019

Taxpayers win in STJ dispute over drawback

The taxpayers won in the 1st Panel of the Superior Court of Justice (STJ) a dispute on drawback. For the ministers, the company that missed the deadline to use the tax benefit of the regime - the suspension of the Import Tax - must only pay interest on late payment and a fine from the 31st day of the in...

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