Contributor Page
Souza, Schneider, Pugliese e Sztokfisz Advogados
 
Email  |  Articles
Contact Details
Tel: +55 11 32017550
Fax: +55 11 32017558
Rua Cincinato Braga, 340 9º andar
01333-010
San Paulo
Brazil
By H. Philip Schneider, Diogo De Andrade Figueiredo, Laura Benini Candido
On February 17, 2014 the Central Bank of Brazil started to receive the Statement of Brazilian Capital Abroad relative to the base-year 2013.
By Souza, Schneider, Pugliese E Sztokfisz Advogados
The 4th Judiciary Section of the Federal District rendered the first favorable decision to taxpayers with regard to the invalidity of the Social Contribution created by article 1 of Complementary Law 110/01.
By Igor Nascimento De Souza, H. Philip Schneider, Flavio Eduardo S. De Carvalho
The Federal Revenue of Brazil published Normative Rule no. 1,434, on Jan 2, 2014, whereby it attributes normative effectiveness and binding effect to its Inquiry Responses, which means an important change to tax legislation.
By Souza, Schneider, Pugliese E Sztokfisz Advogados
Provisional Measure no. 627, published on Nov. 11, 2013, brought considerable changes to the tax legislation.
By Souza, Schneider, Pugliese E Sztokfisz Advogados
Provisional Measure no. 627, published on Nov. 11, 2013 brought profound changes to the tax legislation in force, affecting the ascertainment of the Income Tax of Individuals,Corporate Income Tax, Social Contribution on Net Income, Contribution to the PIS, and of the Contribution to the Social Security Funding.
By Souza, Schneider, Pugliese E Sztokfisz Advogados
The Official Gazette of 11.20.2013 ran the Ordinance of the Ministry of Finance no. 545 of November 18, 2013, which repealed paragraphs 1 and 2 of Article 62-A of the Bylaws of the Board of Tax Appeals (CARF).
By Souza, Schneider, Pugliese E Sztokfisz Advogados
On September 17, 2013, the Brazilian Federal Revenue issued the Normative Instruction no. 1,397/13, which provides for the Transition Tax Regime established by Articles 15 and following of Law no. 11,941/09.
By Fernanda Donnabella Camano De Souza, H. Philip Schneider, Eduardo Pugliese Pincelli, Cassio Sztokfisz
On September 17, 2013, the Brazilian Federal Revenue issued the Normative Instruction n. 1,397/13, which provides for the Transition Tax Regime established by Articles 15 and following of Law 11,941/09.
By Eduardo Pugliese Pincelli, Fernanda Donnabella Camano De Souza, Flavio Eduardo S. De Carvalho, Tiago Camargo Thomé Maya Monteiro
In August 30, Justice Luís Roberto Barroso from the Brazilian Supreme Court issued a decision according to which the controversy regarding the application of the exemption provided in article 149, § 2, I, of the Constitution to indirect exports – i.e., those made through the so-called "trading companies" - is a matter subject to "General Repercussion".
By Eduardo Pugliese Pincelli, Fernanda Donnabella Camano De Souza, Flavio Eduardo S. De Carvalho
The Brazilian House of Representatives recently approved Bill of Law n. 200/2012, from the Senate, which provided for the extinction of the social contribution tax related with the guarantee fund for working period levied on unjustified dismissals and that was created by Complimentary Law n. 110/2001.
By Igor Nascimento De Souza, Cassio Sztokfisz, Pedro Lucas Alves Brito
Law no. 12,844/2013 was published on July 19, 2013, altering the way the term of summons served by email starts counting, by including letter b to article 23, item III, of Decree no. 70.235/72.
By Igor Nascimento De Souza, Flavio Eduardo S. De Carvalho, Viviane Faulhaber Dutra
The Administrative Council of Tax Appeals – CARF, through its 2nd Section and in the last meeting held, judged the first two Stock Option cases, which examined whether the assessment for the non-collection of the social security contribution, pursuant to article 22, III, of Law no. 8,212/91, was correct when considering stock option plans as having a remuneration nature.
By Eduardo Pugliese Pincelli, Fernanda Donnabella Camano De Souza, Flavio Eduardo S. De Carvalho, Viviane Faulhaber Dutra
The Plenum of the Brazilian Supreme Court, in a recent judgment, declared the constitutionality of the contribution allocated to the Brazilian Service of Support for Micro and Small Enterprises, subject to general repercussion recognized by the Court.
By Igor Nascimento De Souza, Flavio Eduardo S. De Carvalho, Viviane Faulhaber Dutra
The 2nd Panel of the 2nd Chamber of the 1st Section of the Administrative Council of Tax Appeals - CARF, in a session held last Wednesday, considered the additional arguments to a voluntary appeal not filed within required the 30-day term, as essential documentation for the examination and analysis of the administrative dispute.
By Igor Nascimento De Souza, H. Philip Schneider
On May 17, Law No. 12,814 of 05.16.2013 was published, as result of the Conversion Draft of the Provisional Measure No. 594, dated 12.06.2012.