A joint ordinance issued by the Brazilian Federal Revenue Service (RFB) and the Office of the Attorney General of the National Treasury (PGFN) has been […]
The Plenary of the Brazilian Supreme Federal Court (STF) established the understanding that the levy of Import Tax (II) on goods of national origin that, […]
The Court of Appeals of the State of São Paulo (TJSP) issued a highly relevant decision in tax litigation involving the Real Estate Transfer Tax […]
The 1st Section of the Brazilian Superior Court of Justice (STJ), in the judgment of Special Appeals No. 2.151.903/RS under the repetitive appeals procedure (Theme […]
The 1st Section of the Brazilian Superior Court of Justice (STJ), under the repetitive appeals procedure (Theme 1373), established the understanding that non-recoverable IPI does […]
The Brazilian Federal Revenue Service (RFB) issued COSIT Ruling No. 31, dated March 5, 2026, providing important clarification regarding the tax treatment applicable to unused […]
The Brazilian Supreme Federal Court (STF) concluded the judgment of Direct Actions of Unconstitutionality (ADIs) addressing the imposition of an ICMS surcharge on telecommunications services […]
Recently, the Federal Government implemented significant changes to the Import Tax (II) rates applicable to various technology products and capital goods. These changes were enacted […]
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 […]
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