O impacto da decisão do STF sobre a exclusão dos créditos presumidos de ICMS da base do PIS/COFINS
A recente consolidação do entendimento do Supremo Tribunal Federal no Tema 843 da...
Reforma tributária: o novo modelo de não cumulatividade é ruptura ou simplificação?
A Emenda Constitucional nº 132/2023, regulamentada pela Lei Complementar nº 214/2025, reconfigura ...
TJSC Rejects the Application of the PRICE Table in a Real Estate Contract
In a recent decision (03/2024), the 2nd Civil Chamber of the TJSC ruled that the Price Table cannot be applied in contract...
Tips Are Not Included in the SIMPLES NACIONAL Tax Base – IRPJ, CSLL, PIS, and COFINS
The STJ has consolidated case law establishing that tips are not included in the SIMPLES Nacional tax base for purposes of...
Medical Clinics May Qualify for Tax Equalization with Hospitals
The opportunity for medical clinics to reduce Corporate Income Tax (IRPJ) and the Social Contribution on Net Profit (CSLL). A legal thesis that has been...
Capital Gains Exemption on the Sale of a Residential Property for the Acquisition of Another Off-Plan Property
Capital gains are exempt on the sale of a residential property when used to acquire or amortize another off-plan property...
How to Implement a Succession Plan and Who Should Do It
Não se trata evidentemente de uma fórmula mágica, mas sim, de todo um procedimento ...
New Law Allows Property Value Adjustment for Income Tax Purposes at Market Value
Nova lei permite a atualização de imóvel no IR a valor de mercado. As pessoas que ...