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Federal Superior Court of Justice rules about inclusion of ICMS in base of IRPJ/CSLL

The ministers of the 1st Panel of the Superior Court of Justice (STJ) decided, by 5 votes to 1, that ICMS (State Value-Added Tax) must be considered in the calculation base of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL) under the presumed profit system.

Source: klalaw.com.br

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