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Estudo TaxUp: 28.872 acórdãos de importação no CARF. Pelo art. 69 da LC 214/2025, a base do IBS e da CBS na importação de bens materiais é o valor aduaneiro acrescido do Imposto sobre a Importação, entre outras exações — o II permanece, e o contencioso aduaneiro com ele.

Estudo TaxUp com dados da base oficial do CARF: PIS/COFINS soma 35.918 acórdãos na 3ª Seção. As teses mais litigadas, a tendência e o que a CBS herda — e a janela de recuperação até 2027.

O art. 60 da LC 214/2025 obriga o sujeito passivo de IBS e CBS a emitir documento fiscal eletrônico, e trata a informação prestada como confissão do valor devido (§ 1º). A Rejeição 1115 é outra coisa: a versão 1.51 da NT 2025.002-RTC tirou a data de produção da regra UB12-10 — a obrigação legal, não.

Cash pooling entra no transfer pricing brasileiro pelo art. 32 da Lei 14.596/2023: a centralização dos saldos de caixa do grupo para gestão de liquidez de curto prazo segue o padrão arm’s length, como mútuos e garantias (arts. 27 a 33) — delineamento, taxa de juros, apoio implícito x garantia explícita e documentação na totalidade, sem safe harbour.

Referência verificada dos números da Reforma: reduções por regime (−60%/−30%/−50%/−70%/zero), limiares e calendário, cada um com seu artigo na LC 214/2025. A alíquota geral não está fixada — os 26,5% do art. 475, § 11, são teto-gatilho que obriga o Executivo a propor medidas de redução.

A tax credit does not vanish in the transition — but it can turn into an asset the company only collects twenty years from now. Under art. 134, §3, II of the ADCT, inserted by Constitutional Amendment 132/2023, the validated ICMS credit balance existing at the end of 2032 is offset against the IBS in 240 equal, successive monthly installments — for fixed-asset credits, over the remaining term of §3, I. Under art. 378, I and III of Complementary Law 214/2025, the PIS/Cofins balance stays valid, with the running of its deadline preserved, and is used against the CBS due.

The tax reform phases out ICMS tax incentives on a sliding scale: they shrink by 10% per year between 2029 and 2032 and disappear in 2033, together with the tax itself (art. 128 of the ADCT, added by EC 132/2023). For industries that today operate on the back of a state benefit, three routes remain … Leia mais

Since January 1, 2026, profits and dividends paid by the same legal entity to the same individual above R$ 50,000 in a month are subject to a 10% IRRF withholding on the full amount — not only on the excess (art. 6º-A of Lei 9.250/1995, added by the Lei 15.270/2025). The same law created an … Leia mais

Art. 152 of LC nº 227/2026 puts the ITCMD base at market value; art. 154, II sets a floor for quotas outside an organized market. The law is already in force (art. 182, III) and art. 156, I makes progressivity mandatory — the window lies in the state law, still to be enacted.

Federal tax incentives were not abolished by the reform, but their rules changed twice in two years. Law 14,789/2023 replaced the old exclusion of investment subsidies from the IRPJ and CSLL base with a tax credit of 25% on subsidy revenues (art. 6), conditioned on prior authorization from the Federal Revenue Service. And art. 4, § 8, IV of Complementary Law 224/2025 spares from the across-the-board cut only benefits granted for a fixed term to taxpayers who had already met an onerous condition — defined there as investment under a project approved by the federal Executive branch by December 31, 2025. A date already past.