Publications

Notes

The First Section of Brazil’s Superior Court of Justice (STJ), under Justice Marco Aurélio Bellizze’s reporting, ruled on Special Appeals No. 1,976,608 and 1,995,220, both […]

16 de April de 2025

Tax

Notes | Notes | Notes | Notes | Notes | Notes | Notes | Notes

The First Section of Brazil’s Superior Court of Justice (STJ), under Justice Marco Aurélio Bellizze’s reporting, ruled on Special Appeals No. 1,976,608 and 1,995,220, both […]

16 de April de 2025

Tax

Notes

On April 7, 2025, the Brazilian National Treasury Attorney’s Office (PGFN)¹ published Ordinance No. 721/2025, regulating one of the modalities under the Comprehensive Transaction Program […]

11 de April de 2025

Tax

Notes

In late 2024, the Brazilian Federal Revenue Service published Normative Instruction no. 2,237/2024, which unifies the Federal Tax and Contribution Debits and Credits Statement (DCTF) […]

9 de April de 2025

Tax

Notes

The Administrative Council of Tax Appeals (Carf) unanimously decided to exclude from the calculation base of the Corporate Income Tax (IRPJ) and the Social Contribution […]

8 de April de 2025

Tax

Notes

The Brazilian Federal Supreme Court (STF) decided unanimously that the revocation of tax benefits granted with a fixed term and under certain conditions must adhere […]

2 de April de 2025

Tax

Notes

The São Paulo State Court of Justice (TJSP), in a recent decision by the 4th Chamber of Public Law, concluded that the absence of a […]

31 de March de 2025

Tax

Notes

On Monday (March 24th), the Brazilian Federal Revenue Service (RFB – Receita Federal do Brasil) announced the termination of tax benefits from the Emergency Program […]

31 de March de 2025

Tax

Notes

Recently, Complementary Law Project No. 63/2025 (PLP 63/2025) was introduced by Senator Laércio Oliveira, proposing the granting of a presumed credit for the Contribution on […]

26 de March de 2025

Tax

Reports

The Second Panel of the Brazilian Superior Court of Justice (STJ), in the recent ruling of AREsp 2,678,907, granted the State of São Paulo the […]

25 de March de 2025

Tax

Reports

The 1st Section of Brazil’s Superior Court of Justice (STJ) will decide, under Repetitive Theme No. 1,312, whether contributions to PIS (Social Integration Program) and […]

24 de March de 2025

Tax