Publications

R. José Peroba, 123 - Stiep - Salvador - BA, 41770-235, Brasil

Alameda Salvador, nº 1057
Ed. Salvador Shopping Business
Torre Europa, sala 2206
Caminho das Árvores - Salvador - BA
CEP 41820-790
Phone: 71 3646.5000
Fax: 71 3192.5050

motafonseca@motafonseca.com.br

Articles

The imminent risk of termination of instalments settled in advance based on law 13,043/14
14/04/2015
In November 2014, Law 13,043/14 was published as a result of conversion of Provisional Measure (MP) # 651/14, that through its Article 33, granted to taxpayers the right ...

STJ decides IPI shouldn’t be levied on freight
14/04/2015
The founding standard of IPI, Law  4,502/64, provided in its original text (Article 14) that the base of calculation of the this tax would be understood as "the pric...

Provisional measure # 668: the changes in the determination of PIS and COFINS-Import and questioning possibility of right por the crediting of additional rate.
25/03/2015
The recent Provisional Measure # 668 issued by the Executive Branch made important changes in Law 10,865/2004 and returned to encourage companies in the need to discuss t...

SEFAZ-BA WILL CONDUCT ASSETS ENROLMENT
12/03/2015
The Department of Finance of the State of Bahia will promote the enrolment of contributors’ goods which addresses the requirements of Law 12,260/2012 and Decree 15,...

Superior Court judges illegal percentage increase on risk of accident at work (RAT) promoted by Decree 6,957/09
28/10/2014
Since the edition of Law 8,212/91, the companies, in addition to being required to collect employer social security contributions, must pay the contribution that comes on...

Aspects of the Income Tax of Legal Entities (IRPJ) and Social Contribution on Net Income (CSLL) in Reintegra
28/10/2014
In order to increase the competitiveness of domestic industry, REINTEGRA was created to reimburse the companies exporting manufactured goods with an equivalent value to t...