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Interlocutory appeal in Extraordinary Appeal No. 776.273/DF: unconstitutional nature of penalties that exceed taxes owing in Brazil

Brazil - October 2 2015 On September 29, 2015, the First Panel of the Brazilian Supreme Court (“STF”) issued a ruling in Extraordinary Appeal No. 776.273/DF holding that…

Carolina M. Bottino, Celso Grisi, Eduardo Maccari Telles, Ivan Tauil, Roberta P. Caneca.

Answer to Tax Consultation No. 188/2015: tax sparing in respect of Brazilian value-added tax granted by the State of Santa Catarina is not characterized as investment aubsidy for raxation purposes

Brazil - September 18 2015 In its Answer to Tax Consultation No. 188/2015, published in the Official Gazette on September 14th, 2015, the Federal Revenue Office clarified the…

Carolina M. Bottino, Celso Grisi, Eduardo Maccari Telles, Ivan Tauil, Roberta P. Caneca.

Brazil Ruling No. 1,580/2015: changes in the deadline for filing the electronic financial return (“e-Financeira”)

Brazil - August 19 2015 On August 17th, 2015, Ruling No. 1,580/2015 was published, containing amendments to Ruling No. 1,571/2015 concerning the “e-Financeira”, which is the…

Carolina M. Bottino, Celso Grisi, Eduardo Maccari Telles, Ivan Tauil, Roberta P. Caneca.

Brazil: Circular No. 862/2015 of the Rio de Janeiro State Attorneys Office – exemption from filing appeals, defenses or objections

Brazil - August 13 2015 In its decision of extraordinary Appeal No. 540.829/SP (general repercussion), the Brazilian Supreme Court (“STF”) , ruled that ICMS (value-added tax)…

Carolina M. Bottino, Celso Grisi, Ivan Tauil, Roberta P. Caneca.

Brazil: Ordinance PGFN/RFB No. 1.037/2015: regulation of the inclusion of debts in the PRORELIT

Brazil - August 3 2015 On July 29, 2015, Ordinance PGFN/RFB No. 1.037/2015 was published to regulate the inclusion of debts in the Program to Reduce Tax Litigation…

Carolina M. Bottino, Celso Grisi, Eduardo Maccari Telles, Ivan Tauil, Roberta P. Caneca.