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By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
As a remainder from the "port war" fought between the federated states after more taxpayers, for years the state of Paraná has granted presumed credits on State VAT levies on imports made in its territory.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
Based on the thesis that tax breaks granted by federated states are investment aids, a company in the state of Rio Grande do Norte received a unanimous decision in its favour...
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
Only service imports remain with the previously defined rates – all operations with product imports now have increased rates.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
Social security contributions have been one of the heaviest burdens on company operations in Brazil for decades.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
Provisional Measure 675/201, that will raise the Social Contribution on net Income (CSLL) of financial institutions from 15% to 20%, will be effective from September onwards.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
In May 20th, Decree 8.451/2014 was published, reducing to zero the PIS and COFINS tax rate on financial revenues by exchange rate.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
The Superior Court of Justice (STJ) has come to an unanimous decision, that the taxpayer who joined REFIS in 2009 should not pay attorney fees, according to Law 13.043/2014, which reopened the federal installment program.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
The publication of balance sheets of close corporations is provided in the Resolution No. 2 from the Board of Trade of the State of São Paulo (Jucesp).
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
Tax debts shall be reduced in 85% of interest and 75% of penalty, if paid at once. In case of payment in installments, reduction shall be of 60% and 50%, respectively.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
The Constitutional Amendment changed that rule, so the interstate rate (12%, 7% or 4%) is always applicable, regardless of the ICMS-taxpayer status of the destination customer.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
Federal Supreme Court declared the Law 14.985/2006 from Paraná State unconstitutional.
By Tiago Tomasczeski, Philipp Klose-Morero, Pedro Paschoal
After the technical recession (decline in the world economy in two consecutive quarters) in 2014, Brazil is currently in a stagnation phase.