IN RFB 2199/2024: Changes to the Regulation of RET – Real Estate Development
In early March, the Brazilian Federal Revenue consolidated through Normative Instruction (IN) No. 2179/2024, the tax regulation of special regimes […]
TAX REFORM: How will the IBS and CBS be monitored?
Following the enactment of Constitutional Amendment No. 132/2023, proposals for Complementary Laws to regulate the Tax Reform have been presented
TAXATION ON URBAN PROPERTY IN REAL ESTATE WITH USE RESTRICTIONS
The Urban Building and Land Tax (IPTU) is a municipal tax levied on property ownership within the urban zoning of
STF to Rule on PIS/COFINS Taxation over ISS
The Supreme Federal Court (STF) is set to rule on August 28, 2024, on General Repercussion Topic 118 (RE 592.616),
Changes in the Rules of Real Estate Fiduciary Alienation: Constitution Cannot Be Formalized by Private Instrument
The law regulating the fiduciary alienation of real estate provides that the contracts covered may be entered into either by
Donations Made to Rio Grande do Sul with IPI Tax Rates Reduced to Zero
Decree No. 12,052/2024, published in the June 13, 2024 edition of the Official Gazette of the Union, aims to reduce
STJ modula decisão sobre a exclusão do ICMS-ST da base de cálculo do PIS/COFINS
Em julgamento recente, o Superior Tribunal de Justiça (STJ) acolheu parcialmente os embargos de declaração opostos no REsp 1.958.265/SP (Tema
OS RISCOS DO “MODELO DE TRÊS CÉLULAS” NOS PLANEJAMENTOS SUCESSÓRIOS
O planejamento sucessório por meio de holdings tem ganhado destaque entre famílias empresárias, pois possibilitam a integração dos aspectos familiares,
STJ decide que ICMS-ST não gera direito a crédito de PIS e COFINS
Em julgamento do Tema nº 1.231, afetado como repetitivo da controvérsia, o Superior Tribunal de Justiça (STJ) decidiu nesta quinta-feira,
Tax Reform: Incidence of ITCMD in Estate Planning and Corporate Restructuring
The federal government has submitted to the National Congress the second complementary bill (PLP 108/24) that regulates the tax reform
Relevant Tax Rulings in the STJ on June 20, 2024
The Superior Court of Justice (STJ) has scheduled for judgment on June 20, 2024, discussions with significant tax impact, materialized
DIRBI: The New Ancillary Obligation for Tax Benefits
Today, on June 18, 2024, the Brazilian Federal Revenue Service (RFB) published Normative Instruction No. 2,198/2024, which introduces an ancillary
