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Media presence

Right to PIS and COFINS credit on royalties paid, from franchise agreements  

Publication date: August 4, 2021 -  Jota Portal

Would the royalty expenses paid by the franchisee to the franchisor, arising from franchise agreements, withstand the subtraction test? This test, arising from the STJ Ruling in REsp 1221170, has been widely used, especially by the CARF, to define items that give rise to the right to credit contributions. I addressed this and other issues in the text below, published in Jota, to demonstrate the error and inconsistency of SC Cosit nº 116/2021, which denied the right to credit in the case in question. Access:  https://www.jota.info/opiniao-e-analise/artigos/direito-ao-credito-de-pis-e-cofins-sobre-royalties-pagos-de-contratos-de-franquia-04082021

Real brasileiro

Transfers and the false dilemma created by the STF decision in ADC 49/17  

Publication date: June 15, 2021 -  Jota Portal

Since the STF's decision that the mere transfer of goods is not a taxable event for ICMS, many companies have expressed concern over the issue of credits. This concern is justifiable, but not unavoidable. In the opposite direction to what has been published so far, in this brief article, published in JOTA, I try to point out solutions, already provided for in the legislation, to mitigate and/or avoid tax losses. Look:  https://www.jota.info/opiniao-e-analise/artigos/as-transferencias-eo-falso-dilema-criado-pela-decisao-do-stf-na-adc-49-17-15062021

Cascalho

Res judicata and modulation of effects in RE 574.706 cases

Publication: May 31, 2021 - Jota Portal

Despite the judgment by the Federal Supreme Court (STF) on May 13, 2020 of the Motion for Clarification in RE No. 574.706, the taxpayers have been dealing with an issue, still of a procedural nature, which may again lead to judicialization of the matter, i.e. the possibility of the Federal Government filing a Motion for Termination of Judgment to reverse decisions whose res judicata occurred after March 15, 2017, the landmark set by the Supreme Court as the beginning of the effectiveness of the thesis set forth herein. https://www.jota.info/opiniao-e-analise/artigos/coisa-julgada-material-modulacao-efeitos-re-574-706-31052021?

Luzes abstratas

Brazilian tax litigation and the solution through arbitration

Publication: March 24, 2021 - Jota Portal

This article aims to provoke reflection on the alarming numbers of tax litigation in Brazil and the adoption of a multi-port conflict resolution system, such as tax arbitration. https://www.jota.info/opiniao-e-analise/artigos/contencioso-tributario-brasileiro-ea-solucao-pela-via-da-arbitragem-24032021

Wave

Tax on Great Fortunes and the search for social equality in Brazil

Publication: June 8, 2020 - Live University

​Tax inequality in Brazil has always been present. Progressively, the more the individual earns, the less he pays in tax. For the majority of the population, the situation is the opposite, since a large part of the Brazilian tax revenue is concentrated on collecting taxes on goods and services – consumed in high proportion by the poorest people. In this context, the Great Fortunes Tax has gained attention as an alternative to reduce tax inequality. In practice, it would have a mode of taxation focused on large assets. We spoke with Reginaldo Santos, professor at Confeb and Legal Advisor, founder of T4B to share his vision about the future of the IGF in Brazil. Check out! https://liveuniversity.com/imposto-sobre-grandes-fortunas/?utm_source=linkedin-organico&utm_campaign=article_IGF

White Structure

Feasibility of implementing tax arbitration in Brazil - Reflections on possible arbitrable matters

Publication: December 5, 2019 - Portal Jota

​In this article, we make some reflections on the possible arbitrable matters in Brazil (objective tax arbitrability), as of a brief explanation of the Portuguese regime, the different point of view in case of implementation of the regime in Brazil and the recent Bill 4.257/2019. See publication: https://www.jota.info/opiniao-e-analise/colunas/pauta-fiscal/viabilidade-da-implementacao-da-arbitragem-tributaria-no-brasil-05122019

Businessmen

Reflections on the Provisional Measure (MP) of Tax Transaction

Publication: November 11, 2019 - Juri.dicasmil.com

Reflections on the Tax Transaction MP; 1.1) The limits of the transaction in the tax sphere; 1.2) But, what led the Brazilian Gov., after half a century, to discipline the tax transaction? 1.3) And what are the rules of the tax transaction, disciplined by said MP ?; 1.4) Transaction in the collection of active debt; 1.5) Adhesion transaction in tax litigation; 1.6) Conclusions. See publication: https://juri.dicasmil.com/reflexoes-sobre-a-mp-da-transacao-tributaria/

Keyboard and Mouse

The provision of guarantees in tax arbitration proceedings

Publication: October 3, 2019 - Portal Jota

Based on a series of articles already published in this space, which involve both material and procedural issues regarding tax arbitration as an alternative heterocompositive measure, the reflection on how such an instrument would dialogue with the procedural, administrative and judicial rules becomes relevant, related to the provision of guarantees. Without the intention of exhausting it, this is the theme that we will dedicate ourselves to in this space, aiming to provide elements to foment the debate. See publication: https://www.jota.info/opiniao-e-analise/colunas/pauta-fiscal/a-prestacao-de-garantia-no-processo-arbitral-tributario-03102019 

Glass Buildings

Your tax and financial information has never been so tied

Publication: September 10, 2019 - Juri.dicasmil.com

Abstract: Federal Decree 9,969/2019, published on August 9, promulgated the Agreement between the Governments of Brazil and Jersey for the Exchange of Information on Tax Matters, signed in London, on 01/28/2013. The Agreement provides, among other provisions, that the Contracting Parties will provide mutual assistance through the exchange of information that may be relevant to administer or enforce their domestic laws regarding the taxes covered by the Agreement. BUT, WHAT DOES THIS HAVE TO DO WITH YOU OR YOUR COMPANY, WHICH ARE IN BRAZIL, BUT HAVE NO OPERATIONS IN JERSEY? See publication: https://juri.dicasmil.com/decreto-no-9-969-2019/

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