Newsletter – November/21 | Tax Law
SUPREME COURT DECIDES FOR THE CONSTITUTIONALITY OF ACCIDENT PREVENTION FACTOR (FAP) The Supreme Court (STF) decided that the regulation, by decree, of the Accident Prevention Factor (FAP) is compatible with…
Regulation of the Inspection Process and Sanctioning Administrative Process is approved
On October 28, 2021, the Regulation of the Inspection Process and Sanctioning Administrative Process issued by the Board of Directors of the National Data Protection Authority (“ANPD”) was approved within…
KLA Advogados promotes 8 new partners
KLA Advogados is proud to announce that eight associates have been promoted to its partnership as of October 1. • Felipe Omori - Tax Law • Flávia Altério - Litigation…
Supreme Federal Court rules for the unconstitutionality of the levying of the Income Tax (IRPJ) and Social Contribution on Net Profits (CSLL) on the SELIC rate upon tax refunds
On September 24, the Supreme Court (STF) concluded the judgment of the Extraordinary Appeal no. 1,063,187, with binding effects (theme no. 962 of general repercussion), establishing the thesis that the…
National Treasury issues favorable opinion to taxpayers with respect to the inclusion of the ICMS in the assessment of PIS/COFINS credits upon acquisition of inputs
As we recently reported, in July, the Brazilian Federal Revenue (RFB) issued the Opinion COSIT No. 10, stating that the ICMS should be excluded from the calculation of the credits…
LGPD application for small businesses enters public consultation at ANPD
After gathering contributions on the regulation of the application of Federal Law No. 13,709/18, known as the Brazilian General Data Protection Law ("LGPD"), for micro-enterprises, small businesses, startups, innovation companies…
Newsletter – August/21 | Tax Law
STF SUSTAINS ITS UNDERSTANDING AND THAT ICMS CANNOT BE CHARGED ON THE SALES OF SOFTWARE Following the judgment of the Direct Action of Unconstitutionality (ADI) 1.945 and 5.659, the STF…
PIS/COFINS on ICMS, a new chapter: Federal Revenue issues Opinion to limit credits on acquisitions
The Brazilian Federal Revenue has issued Opinion No. 10 addressing the ruling issued by the Federal Supreme Court (STF) in Extraordinary Appeal no. 574,706, in which the Court confirmed that…
Newsletter – June/21 | Tax Law
FEDERAL REGIONAL COURT OF THE 3RD REGION ESTABLISHES THESIS ON PROCEDURE TO PIERCE THE CORPORATE VEIL (IDPJ) IN TAX FORECLOSURES The Special Panel of the Federal Regional Court of the…
2021 Quinquennial Census of Foreign Capital in Brazil (Reference Year of 2020)
We inform you that the Central Bank of Brazil ("Bacen") will start receiving the 2021 Quinquennial Census of Foreign Capital in Brazil, referred to the year of 2020 ("Quinquennial Census"),…
