New Flexibility in Choosing the Tax Regime: The enactment of Law 14.803/2024 introduces some changes for participants in private pension plans, such as PGBL and […]
The First Chamber of the Superior Court of Justice reaffirmed, in the judgment of ARESP 2,174,427, that the sale of a property serving as the […]
Historical and Legal Context: After the Brazilian Supreme Federal Court (STF) ruled on the so-called “century thesis,” which excluded ICMS (a state-level value-added tax) from […]
The Brazilian Supreme Federal Court, when analyzing R.E 1.355.208 in the context of a general repercussion, allowed for the extinction of low-value tax executions. According […]
The Supreme Federal Court of Brazil, when judging Extraordinary Appeal 593.544 (Topic 504), allowed, by a majority vote (6×4), the exclusion of the presumed IPI […]
On December 29, 2023, Law 14.789/23 was published, bringing significant changes to the taxation of fiscal incentives. Originating from Provisional Measure 1185/23, known as the […]
On December 29, 2023, the President of the Republic sanctioned Supplementary Law No. 204/2023, which amends Supplementary Law No. 87/1996, to provide for the non-incidence […]
New Guidelines of Provisional Measure 1.202/23 On December 29, 2023, Provisional Measure (MP) No. 1.202/2023 was enacted, bringing significant reforms to tax policies related to […]
On November 30, Law 14,740 was enacted, which deals with the encouraged self-regularization of taxes administered by the Federal Revenue Service. This measure, originating from […]
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