Superior Court of Justice defines that contributions to PIS/Cofins must be included in the State Vat calculation base
Decision has binding effects for all judges and courts, but it may still be subject to motions for clarification by the taxpayers
Federal Government changes the rules on remuneration of federal judicial deposits
Tax Newsletter: remuneration of federal judicial deposits, ruling on tax debts for assets acquired outside auction, and STF analysis of general repercussion on new issues
STJ and STF decide cases with binding effects; check out the newsletter
STJ Defines Issues Regarding ICMS, ISS, and Perse, While STF Debates Limits of Qualified Tax Penalties; PGFN Opens Consultation on New Rules for Guarantee Insurance
Rural land property tax declaration: Deadline is September 30
The DITR submission deadline is September 30, and it applies to rural property owners, co-possessors, and estate administrators
STJ rules on taxation upon stock options favorably to taxpayers
STJ ruled that stock option plans are not considered compensation for personal income tax purposes; taxation will occur only upon the sale of the shares
Declaratory Act resumes use of PIS/Cofins credits and maintains the declaration of tax benefits
The act maintains the provision of an ancillary obligation for taxpayers to declare to the Federal Revenue Service the tax incentives they benefit from
STF modulates the decision regarding the taxation of one third upon vacation
The bonus is periodically earned and complements remuneration, meaning it is not an indemnification and thus triggers the levying of the social security contributions
Federal government publishes Provisional Measure limiting tax compensation
The measure also imposes an obligation on taxpayers to declare their tax benefits, meaning they are required to inform the Federal Revenue Service of the incentives they enjoy, as well as the corresponding amount of tax credit
Discussion on tax offsets in motion to stay executions should be ruled by STJ’s competence; check the newsletter
Dias Toffoli reiterated that the STJ had exercised its constitutional competence when the Court understood that such a matter cannot be raised in a motion to stay tax execution
CNI files lawsuit in the STF against the Tax Incentives Law; check the newsletter
Tax newsletter brings this and other news, such as a decision by the STJ that determines that contributions to System S should not be limited to 20 minimum wages
