The Superior Court of Justice (STJ) has revised its interpretation concerning the timeframe for offsetting tax credits acknowledged through final judicial decisions. In a recent […]
The Federal Supreme Court (STF) has ruled that the PIS and Cofins contributions cannot be excluded from the calculation basis of the Social Security Contribution […]
On June 11, 2025, the Federal Government enacted Decree No. 12,499/25 and Provisional Measure No. 1,303/2025, introducing a broad set of changes to the taxation […]
Provisional Measure No. 1,303/2025 introduces a structural overhaul of the income tax regime applicable to earnings from financial investments held by individuals, entities under the […]
Provisional Measure No. 1,303/2025, published on June 11, introduces significant changes to the Brazilian tax system. While it includes positive developments—such as the expansion of […]
The Federal Supreme Court (STF) of Brazil reached a majority decision (10 votes to 1) establishing that any reduction in the reimbursement rate under the […]
On May 22, 2025, the Federal Government enacted a fiscal package introducing significant changes to the taxation of financial transactions (IOF – Tax on Financial […]
The Office of the Attorney General of the National Treasury (PGFN) has issued Ordinance PGFN/MF No. 721/2025, establishing a new settlement modality under the Programa […]
The 2nd Panel of the Superior Court of Justice (STJ) has unanimously ruled that the differential ICMS rate (DIFAL) should not be included in the […]
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