The Brazilian Federal Revenue Service (RFB), through COSIT Ruling No. 3 of January 12, 2026, issued a relevant interpretative shift by recognizing the ineffectiveness of […]
The Brazilian Supreme Federal Court (STF) consolidated a highly relevant understanding for municipal tax litigation by unanimously deciding, under the general repercussion regime, that municipalities […]
Legal Nature of the Benefit The Urban Property and Land Tax (IPTU) is a municipal tax provided for in the National Tax Code (Article 156, […]
The First Section of the Superior Court of Justice (STJ), in ruling on REsp No. 2,193,673/SC under the repetitive appeals procedure (Theme 1385), established a […]
The First Section of the Superior Court of Justice (STJ) consolidated a highly relevant understanding regarding the funding of third-party contributions. In ruling on REsp […]
With the growth of the digital economy, influencers, content creators, and companies monetizing channels on platforms such as YouTube (AdSense), Instagram, TikTok, Twitch, and Spotify […]
On February 3, 2026, the Brazilian Federal Revenue Service (RFB) issued new guidance on the taxation of performance-based bonuses, through COSIT Ruling No. 10/2026, reformulating […]
The Third Panel of the Superior Court of Justice (STJ) issued a landmark decision recognizing the standing of the Public Treasury to file for the […]
In REsp No. 2,223,719, the Superior Court of Justice (STJ) held that a former spouse who is entitled to half of the equity interests (quotas) […]
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