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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 […]
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 […]
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