Publications

Judgment Schedule - Exclusion Of The Iss Of The Pis/cofins Taxable Bases

After the decision of the Federal Supreme Court (“STF”) on the unconstitutionality of the inclusion of the ICMS in the…

New Capital Markets Partner

We are delighted to announce to our clients, and friends the arrival of a new Capital Markets partner of Santos…

Quinquennial Census of Foreign Capital in Brazil - 2021

On July 1st, 2021, begins the period to submit the information return of the Quinquennial Census of Foreign Capital in…

ICMS on the taxable basis of PIS and COFINS – Federal Supreme Court decided on the modulation of effects and the formula criteria

In March 2017, the Federal Supreme Court (“STF”) decided on the Extraordinary Appeal (“RE”) No. 574,706 that the Tax on…

STF Suspends Collection Of Pis / Cofins On Revenue From Technical Reserves Of Insurance Companies

In summary, the Supreme Federal Court (“STF”) granted suspensive effect to an Extraordinary Appeal filed against a decision issued by…

Inheritance GIft Tax ("ITCMD") and Exterior

Brazilian States and the Federal District (“States”) do not have the legislative competence to institute the collection of the Tax…

IOF Credit – Revocation of the 0% rate

Decree No. 10,551 / 2020 was published today, revoking the reduction of the 0% IOF Credit rate, previously valid until…

Senate Approves Bill of Law That Changes The Brazilian Bankruptcy Law (11.101/05)

At a vote held yesterday, the Senate approved the Bill of Law # 4.548/20, that changes several articles of the…

Circular No. 43/2020, dated as of October 15th, 2020 - ANBIMA

New Certifications for Third Party Asset Managers On October 15th, 2020, ANBIMA released Circular No. 43/2020 (“Circular 43”), which provides…

IOF Credit - 0% - December 31st, 2020

In addition to Decrees 10.305/20 and 10.414/20 (Please refer to Newsletter- “Government extends deadline for the application of the 0%…

Change the ISS payment location for specific activities

Supplementary Law 157/2016 changed the place of payment of the Tax on Services (“ISS”) for health plans, management of funds,…

STF decision – Third Party Social Contribution - SEBRAE, APEX E ABDI

On a judgement held last week, the Federal Supreme Court (“STF”) decided that social contributions to Sebrae, Apex and ABDI…

IN RFB nº 1975/2020 - FUNRURAL - Indirect Export

On September 10th, the Brazilian Federal Tax Authorities (“RFB”) published Normative Instruction nº 1975/2020 revoking paragraphs 1 and 2 of…

STF Agenda – Exclusion of the ISS of the taxable basis of PIS/COFINS, and of the ICMS of the CPRB

In 2017, the Federal Supreme Court (“STF”) ruled that the Tax on the Circulation of Goods and Services (“ICMS”) must…

ICMS Tax Benefits end as from November in São Paulo

The State of São Paulo published Decree No. 65,156/2020, which established October 31st and December 31st as deadlines for several…

STF determines that mills need to prove their actual damages resulting from the IAA pricing

On August 18, 2020, the Supreme Court concluded the trial of an appeal filed by Usina Matary S.A against a…

Senate confirms effects of general data protection law LGPD as of tomorrow

At a vote held this afternoon, the Senate repealed article 4th of Provisional Measure – MP n. 959/2020 enacted on…

WIT on CBios at 15%

The Brazilian National Congress overruled the presidential veto to article 60 of Law No. 13.986 of 2020 (“Lei do Agro”),…

The Approval of the Law Project 1.397/2020 by the Congress and the modifications on Judicial Restructuring and Bankruptcy Proceedings

Last week, the Federal Congress voted, and approved, the Law Project 1.397/2020, which main objective is to state emergency, transitory…

CNJ Issues Decree 314/2020 and Order the Resumption of Judicial Terms

To assure that the parties would not be affected in judicial proceedings during the COVID-19 pandemic, the National Counsel of…