Commissions paid to real estate brokers do not constitute taxable income for the real estate company
The Administrative Council for Tax Appeals (CARF) ruled that Corporate Income Tax, Social Contribution on Net Profits, PIS and COFINS should not be levied on amounts received by self-employed brokers when selling real estate. The unanimous decision considered that the commissions paid by the buyers of the properties directly to the brokers do not constitute […]
Superior Court of Justice rules that all defendants must be notified of the property appraiser
In a recent decision, the 3rd Panel of the Superior Court of Justice[1] ruled that all defendants must be notified of the order appointing the expert appraiser of the property being seized, in compliance with Article 465, paragraph 1 of the CPC. The case in question involved an action for enforcement of an extrajudicial title […]