Publications

Notes

The Brazilian Supreme Federal Court (STF)¹ will resume judgment, between May 16 and 23, on the constitutionality of imposing isolated penalties exceeding 20% for breaching […]

15 de May de 2025

Tax

Notes

The Brazilian Supreme Federal Court (STF)¹ will resume judgment, between May 16 and 23, on the constitutionality of imposing isolated penalties exceeding 20% for breaching […]

15 de May de 2025

Tax

Notes

The Brazilian Federal Revenue Office (RFB) has published Normative Instruction No. 2,264, dated April 30, 2025, implementing comprehensive updates to RFB Normative Instruction No. 2,121/2022, […]

8 de May de 2025

Tax

Notes

In a recent ruling, the 4th Federal Civil Court of Brazil’s Federal District has granted an injunction ensuring the continuation of tax incentives under PERSE* […]

23 de April de 2025

Tax

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