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) […]
The Brazilian Federal Revenue Service (RFB) issued Interpretative Declaratory Act (ADI) RFB No. 1/2026, clarifying and restricting the manner in which taxes paid abroad by […]
The Special Secretariat of the Brazilian Federal Revenue Service (RFB) has confirmed, through regulations linked to Complementary Law No. 224/2025 and Decree No. 12,808/2025, the […]
Complementary Law No. 227/2026 was published in the Official Gazette of the Union on January 14, 2026. Enacted as a result of Supplementary Bill (PLP) […]
The Brazilian Federal Revenue Service (Receita Federal do Brasil – RFB) issued Normative Instruction RFB No. 2,294/2025, which amended Normative Instruction RFB No. 2,198/2024 and […]
In the early hours of December 17, 2025, the Plenary of the Chamber of Deputies approved Complementary Bill No. 128/2025, which introduces a linear 10% […]
Justice Nunes Marques, the reporting justice in ADIs 7912, 7914, and 7917, granted a preliminary injunction extending the deadline for the approval of income-tax-exempt dividends […]
The First Section of the Superior Court of Justice (STJ), in ruling on Repetitive Theme 1371, consolidated the understanding that state tax authorities may assess […]
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