Background and Subject of the Controversy The Federal Supreme Court (STF) has concluded the judgment of Theme 1266 of general repercussion, defining the temporal effects […]
Context and Rationale for the Change The Municipality of São Paulo has announced a comprehensive revision of the Generic Value Map (PGV), the instrument used […]
General Context The Tax Reform approved in 2023 and regulated throughout 2024 and 2025 will bring significant changes starting in 2026, with direct effects on […]
With the creation of the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services), the ability of clients to claim […]
The Federal Revenue Service of Brazil (RFB) published Normative Instruction RFB No. 2,278/2025, effective August 29, 2025, which significantly expands the scope of the e-Financeira […]
Joint Ordinance PGFN/RFB No. 19/2025 – Integral Settlement Program (PTI), PRJ Modality On September 30, 2025, the Office of the Attorney General of the National […]
On October 2, 2025, the Department of Finance and Planning of the State of São Paulo issued Ordinances SRE No. 64 and No. 65, introducing […]
The Federal Supreme Court (STF) concluded, in a session held in October 2025, the judgment of Theme 1,153 of general repercussion, establishing a thesis of […]
The Federal Supreme Court (STF) upheld, by majority, the constitutionality of a state law that allows the disclosure of habitual ICMS debtors. The judgment concerned […]
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