Oliveira Alves

17/01/2023

Bill reducing ITCMD approved in the São Paulo State Legislative Assembly

On December 21, 2022, the São Paulo State Legislative Assembly approved Bill No. 511/2020, which reduces the ITCMD rate to 1% in cases of inheritance […]

Tax

12/01/2023

Lawsuit filed against a deceased debtor does not authorize redirection against the estate or heirs

A tax execution lawsuit filed against a deceased person cannot be redirected against the estate if it is initiated after the original debtor’s death. This […]

Tax

20/12/2022

STJ exempts IRPJ and CSLL from being levied on equity interest

The STJ has concluded the judgment of Special Appeal No. 1,955,120-SP regarding the illegitimacy of levying IRPJ (Income Tax) and CSLL (Social Contribution on Net […]

Tax