Check out the article by our partner, Tatiana Del Giudice Cappa Chiaradia, published in the Revista Consultor Jurídico (ConJur), discussing the recent decision of the Supreme Court of Justice (STJ) regarding the exclusion of benefits from the Tax on Circulation of Goods and Services (ICMS) from the calculation base of the Corporate Income Tax (IRPJ) and the Social Contribution on Net Income (CSLL).
In summary, it was decided that other tax benefits (except for immunity), in addition to being recognized by Confaz (National Council of Fiscal Policy), need to be accounted for as a reserve, so as not to be included in the determination of real profit. A point for taxpayers, a point for oversight.
However, the issue cannot yet be considered closed.
Learn more: https://lnkd.in/dNh_WqtR
