The First Panel of the Superior Court of Justice (STJ), in the judgment of Special Appeal No. 2,139,696/SP, held that Brazilian states may not simultaneously […]
1. General Context On October 22, 2025, the Federal Senate approved, by 51 votes to 10, the final text of Complementary Bill No. 108/2024, which […]
The 1st Section of the Superior Court of Justice (STJ), in a judgment submitted to the repetitive appeal procedure, established the understanding that extraordinary contributions […]
The São Paulo City Government announced, on November 1, 2025, a comprehensive municipal tax debt regularization program, offering discounts of up to 95% on interest […]
In a unanimous vote, the 1st Section of the Superior Court of Justice (STJ) concluded the judgment of Theme 1319 (RESP 2162629/PR, 2162248/RS, 2163735/RS and […]
In a virtual plenary session concluded on November 10, 2025, the Brazilian Supreme Court (STF), by majority vote, determined that stand-alone penalties imposed by tax […]
The Federal Supreme Court (STF) has decided, by majority, to acknowledge the omission of the National Congress regarding the regulation of the Wealth Tax (Imposto […]
The Federal Supreme Court (STF) has ruled that Articles 43 and 44 of Law No. 14,973/2024 are constitutional. These provisions require companies benefiting from tax […]
The Federal Senate approved, on November 5, 2025, Bill No. 1,087/2025, which expands the individual income tax (IRPF) exemption threshold to taxpayers earning up to […]
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