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Ao analisar recurso voluntário interposto por pessoa jurídica cuja atividade consiste na fabricação e comercialização de peças automotivas, o CARF proferiu decisão pela possibilidade de creditamento …
Continue Reading sobreCrédito de PIS/COFINS na Fabricação de Partes e Peças Automotivas →
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Em medida judicial ajuizada por empresa importadora, a 14ª Vara da Justiça Federal de São Paulo proferiu decisão afastando a cobrança do IPI na operação de revenda (não submetida a nenhum procedimento …
Continue Reading sobreIPI – Não Incidência na Revenda de Produtos Importados →
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Segundo entendimento da RFB, a redução de juros e multa decorrente de adesão ao PERT (parcelamento especial) caracteriza acréscimo patrimonial/receita tributável pelo IRPJ, CSLL, PIS e COFINS. …
Continue Reading sobrePerdão de Dívidas é Tributado pelo IRPJ, CSLL, PIS e COFINS →
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A RFB publicou Solução de Consulta afirmando que a opção pelo regime é irretratável enquanto perdurarem direitos de crédito ou obrigações do incorporador junto aos adquirentes dos imóveis da …
Continue Reading sobreIncorporação Imobiliária e a Opção do Regime Especial de Tributação (“RET”) →
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Em resposta à consulta formulada por contribuinte, a RFB respondeu afirmando que a incidência das contribuições previdenciárias, por constituir parcela não indenizatórias, de caráter …
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Foi publicada Solução de Consulta admitindo que, no regime de apuração não cumulativa do PIS e da COFINS, o crédito calculado em relação ao valor de edificações e benfeitorias em imóveis próprios ou …
Continue Reading sobreCréditos de PIS/COFINS sobre Despesas com Edificações e Benfeitorias →
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