Check here the calendar with the Supreme Court plenary sessions of the first semester of 2020, which involve tax topics
Check out the tax themes of the first semester:
February
Pesticides – For February 19, ADI 5553 is based, whose object is the standard that reduces the calculation basis of the Tax on Circulation of Goods and Services (ICMS) of pesticides in interstate transactions by 60%.
March
Software – For March 18, there are processes that discuss the incidence of ISS and ICMS on licensing or assignment of rights on software. RE 688223 and ADIs 5659, 1945 and 4623 will be judged together.
April
PIS / Cofins – The agenda for the month of April provides for the judgment of several processes that deal with taxation, such as income tax withheld at source for national and foreign partners (RE 460320), scheduled for the 1st. Highlight for the modulation of the effects of the judgment of RE 574706, with general repercussion, in which the Supreme Court decided that the amount collected as ICMS should not compose the calculation basis of PIS and Cofins, as it is not incorporated in the taxpayer’s equity .
More information: reginaldo.santos@correiadasilva.com.br
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Category: CONSULTATIVE AND ECONOMIC LITIGATION, Reginaldo Angelo dos Santos, TAXATION
Tags: calendar, correia dasilva advogados, csa, STF, taxissuesPosted in: 05/02/2020