STJ to Rule on the Exclusion of Presumed ICMS Credits from IRPJ and CSLL Tax Bases
The Superior Court of Justice (STJ) has referred Issue No. 1,416 for binding review under its repetitive appeals framework to determine whether presumed ICMS credits may continue to be excluded from the tax bases for Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL), both under the prior legal framework and under Law […]