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PIS/COFINS – ex-officio assessment – deduction from the tax basis of the IRPJ/CSLL

Brazil - April 8 2014 The PIS and COFINS assessed jointly, in the same action, are to be deducted in the reestablish- ment of the Net Income and the Taxable Income. The…

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

RFB Normative Rule no. 1.455/14 – WHT on earnings to other countries

Brazil - April 16 2014 Normative Rule of the Federal Revenue of Brazil ("RFB IN") no. 1.455/14 was published on Mar. 7, 2014, providing for the charge of the withholding…

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

IRPF – omission of income – current account located abroad

Brazil - April 8 2014 The litigation phase initiates upon the objection to the demand. If there is no specific refutation of a given issue in the objection, then there is…

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

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…

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

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…

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