STF rules that ITBI does not apply to the contribution of real estate to share capital
In an 8-2 ruling, Theme 1,348 of the General Repercussion confirmed the unconditional tax immunity, though the risk of ITBI assessments by municipalities remains until the decision is formally published
STJ, STF and Federal Regional Courts (TRFs) rule on dividends, PERSE, Motor Vehicle Tax (IPVA), and PIS/Cofins
TRF4 Limits Income Tax (IR) withholding on distributed profits; PIS/Cofins Credits expanded for agribusiness and excluded on Escrow Accounts
Relevance filter now applies to STJ special appeals
Law No. 15,484/2026 regulates Constitutional Amendment No. 125/2022 and takes effect in 30 days, with binding effect on proceedings nationwide
STF upholds penalty on companies that distribute profits while having outstanding tax liabilities
Judgment still awaits formal announcement of the outcome, but the decision already requires companies’ attention: debt registered as active debt and with no suspension of enforceability prevents distributions.
São Paulo maintains tax benefit for agricultural machinery and equipment
The new decree of the State of São Paulo fully restores the ICMS tax benefit for agricultural machinery and equipment, eliminating the requirement for proportional reversal of credits
STF closes DIFAL dispute and consolidates case law: read the newsletter
Recent decisions by the Supremo Tribunal Federal and the Superior Tribunal de Justiça regarding DIFAL (Theme 1,266), the ICMS tax base, and parafiscal contributions reinforce a jurisprudential landscape that is increasingly restrictive toward taxpayers
Transfer Pricing in Chile: Tax Obligations before the SII
Understand Chile’s transfer pricing tax obligations, including the Master File, Local File, and deadlines for submission to the SII
Tax credits in class actions and ITBI immunity: read the newsletter
Recent decisions address limits on the Tax Authority’s actions, ITBI immunity, and the incidence of contributions on private pension plans
São Paulo shortens the period for the utilization of ICMS-ST credits on inventories
Amendment reinstates a 12-month credit utilization period, sets transition rules for the RPA, and requires a review of 2026 entries; see impacts and recommendations for companies
IPI excluded from PIS/Cofins, DIFAL, 13th salary during notice period, and attorneys’ fees: latest rulings by the STF and STJ
Check the recent rulings by the STJ and STF on PIS/Cofins credits, ICMS DIFAL, contributions on the 13th salary during the notice period, and attorneys’ fees
