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...

February 26, 2019

STJ allows fixing of success fees after withdrawal of the party

The 3rd Panel of the Superior Court of Justice (STJ) determined the arbitration of successful fees to lawyers even after the party withdrew from the case. According to the understanding of the collegiate, the unilateral and unjustified termination of the contract with a success clause by the customer constitutes abuse.

February 22, 2019

STJ removes disregard of legal personality in tax execution

The incident does not apply to the 1st Panel if the Treasury is based on articles 134 and 135 of the CTN. The 1st Class of the Superior Court of Justice (STJ) discussed, this Thursday (2/21), whether an incident of disregard of legal personality (IDPJ) should be instituted in a tax execution before...

February 21, 2019

Companies in recovery can enter into factoring contracts, decides Third Class

Regardless of authorization from the competent court, companies undergoing judicial reorganization may enter into factoring contracts during the course of the rebuilding process. Based on this understanding, the Third Panel of the Superior Court of Justice (STJ) granted the appeal of three companies ...

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