Relevant Tax Cases Judged In September By The Supreme Court

Published date13 November 2020
Subject MatterGovernment, Public Sector, Litigation, Mediation & Arbitration, Tax, Constitutional & Administrative Law, Trials & Appeals & Compensation, Tax Authorities
Law FirmKoury Lopes Advogados
AuthorKoury Lopes Advogados

THE CONTRIBUTIONS TO SEBRAE, APEX AND ABDI ARE DUE AFTER EC 33/2001

The STF decided for the constitutionality of the collection of contributions due to Third Parties (SEBRAE, APEX and ABDI) after the enactment of Constitutional Amendment n' 33/2001, with which they were arguably incompatible. In such an opportunity the STF established the following thesis (theme 325 - binding decision): "The contributions due to SEBRAE, APEX and ABDI based on Law 8.029 / 1990 are compatible with EC 33/2001".

COMMISSION PAID TO THE CREDIT CARD COMPANY AS A COMMISSION SHOULD BE INCLUDED IN THE CALCULATION BASIS OF SOCIAL CONTRIBUTIONS (PIS ANS COFINS)

When analyzing RE 1,049,811, the STF decided for the constitutionality of including the amounts charged by card administrators in the calculation base of PIS and COFINS, taxes on gross revenues. The STF has not yet established the general repercussion thesis."

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