December 08, 2021

Unconstitutionality of IRPJ and CSLL Levy on Selic Rate Received by Taxpayers Due to Overpaid Taxes Refund


On September 24, 2021, Brazil’s Federal Supreme Court concluded the trial of Extraordinary Appeal No. 1.063.18 (Theme 962 of general repercussion), which discussed the levy of Corporate Income Tax and the Social Contribution on Net Income upon amounts received by the taxpayers due to the application of the Selic rate on the refund of overpaid taxes.

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