Our partner Tatiana Del Giudice Cappa Chiaradia has written an article, published exclusively in Correio Braziliense’s Law & Justice section. The text deals with the long-awaited decision on the taxation of 1/3 of vacation pay by the Supreme Court.
Until September 2020, taxpayers were safe because of the decision previously handed down by the STJ, in a repetitive appeal, which ruled out the levying of social security contributions on the amounts paid as 1/3 vacation pay to their professionals.
The Supreme Court upheld the levying of social security contributions, but modulated its effects in order to protect taxpayers and promote legal certainty.
The expert explains all the details: https://lnkd.in/d2i3k_hm