Do cabimento (ou não) das ações rescisórias originadas da “Tese do século”
Migalhas 13/9/2024 O STJ no julgamento do Tema Repetitivo 1245 reconheceu ser admissível o ajuizamento de Ação Rescisória para aplicação da modulação de efeitos, mas o tema ainda pode ser revertido no STF Em março de 2017, STF, no julgamento do Tema de Repercussão Geral 69, definiu a tese: “O ICMS não compõe a […]
STJ define em Recurso Repetitivo que o plano de Stock Options possui natureza mercantil
12/9/2024 Aconteceu na última quarta-feira, 11 de setembro, o julgamento pelo Superior Tribunal de Justiça (STJ) do Tema Repetitivo nº 1226, no qual, por maioria, foi fixada a seguinte tese: “(i) No regime do stock option plan, porque revestido de natureza mercantil, não incide o Imposto de Renda pessoa física quando da efetiva aquisição de […]
Controversial STF Decision May Also Be Used in Favor of Taxpayers to Claim Reimbursement of Fines and Taxes
03/9/2024 Last year, in a controversial decision, the Brazilian Supreme Court (STF), in its ruling on General Repercussion Topic 885, established that “decisions rendered in direct actions or under the general repercussion system automatically suspend the temporal effects of final judgments.” In other words, the Supreme Court eliminated the need to file a rescission action […]
SEFAZ-SP Audits Unpaid ITCMD on Share Transactions
07/8/2024 The São Paulo State Department of Finance and Planning (SEFAZ-SP) has launched a fiscal initiative to investigate potential simulations of company share purchases and sales used to disguise donations and evade the payment of the Inheritance and Donation Tax (ITCMD) owed to the State Treasury. This audit initiative focuses on partners and shareholders of […]
Tax update: tax news and trends in June
10/7/2024 In this tax update, we highlight the latest and most significant updates in tax law during the month of June. Among all recent changes, three deserve special attention. Below are the details of these crucial updates and their impact on taxpayers’ daily lives. Brazilian Federal Revenue establishes the Declaration of Tax Incentives, Waivers, […]
Federal Tax Administration Launches New Transaction Notice for Debts Up to R$ 45 Million
7/6/2024 The Federal Tax Administration has announced a new transaction notice in celebration of National Taxpayer Respect Day. Notice PGDAU No. 2/2024 offers negotiation proposals for debts up to R$ 45 million registered as federal active debt, including those under judicial dispute. Taxpayers can apply through the REGULARIZE portal until August 30th. According to the […]
