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IRPJ and CSLL – premium and capital gain – internal contradiction

Brazil - May 5 2014 The tax assessment notice is to maintain an internal coherence. If the Tax Authorities defend the effec- tive inexistence of corporate…

Cassio Sztokfisz, Diogo de Andrade Figueiredo, Eduardo Pugliese Pincelli, Fernanda Donnabella Camano de Souza, Igor Nascimento de Souza.

IRPJ and CSLL – premium – proof of future profitability – amortized in the accounting records

Brazil - May 5 2014 The law requires the assessment of the premium based on market value or on the expectation of future profitability to be based on the demonstration…

Cassio Sztokfisz, Diogo de Andrade Figueiredo, Eduardo Pugliese Pincelli, Fernanda Donnabella Camano de Souza, Igor Nascimento de Souza.

RFB Normative Rule no. 1.457/14 – presumptive credit – doubtful debts

Brazil - April 16 2014 Normative Rule of the Federal Revenue of Brazil ("RFB IN") no. 1,457 was published on Mar. 11, 2014, providing for the reimbursement and ex-officio…

Cassio Sztokfisz, Diogo de Andrade Figueiredo, Eduardo Pugliese Pincelli, Fernanda Donnabella Camano de Souza, Igor Nascimento de Souza.

STJ – PIS and COFINS – charge on interest and adjustment for inflation arising from real estate sale agreements

Brazil - April 16 2014 The Second Panel of the Superior Court of Justice (STJ), in the trial of Special Appeal no. 1.432.952/PR, found unanimously that the PIS and COFINS…

Cassio Sztokfisz, Diogo de Andrade Figueiredo, Eduardo Pugliese Pincelli, Fernanda Donnabella Camano de Souza, Igor Nascimento de Souza.

TRF3 – PIS and COFINS – concept of input

Brazil - April 16 2014 The Third Panel of the Federal Regional Court of the 3rd Region (TRF3), in the trial of Appeal No. 0026598-69.2012.4.01.0000/DF, found unanimously…

Cassio Sztokfisz, Diogo de Andrade Figueiredo, Eduardo Pugliese Pincelli, Fernanda Donnabella Camano de Souza, Igor Nascimento de Souza.